Statutory appellate remedy bars writ jurisdiction when an efficacious appeal is available under the Assam VAT Act.

Where an efficacious statutory appeal was available under the Assam Value Added Tax Act, the writ jurisdiction under Article 226/227 was not to be invoked to test the legality and correctness of the impugned order. The statutory appellate remedy was treated as the normal and ordinary course, so the writ petition was dismissed as not maintainable at that stage. Liberty was granted to file the appeal within the stipulated time, and any such appeal was to be decided on merits in accordance with law.

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Issues: Whether the writ petition was maintainable under Article 226/227 of the Constitution of India when an efficacious statutory appeal was available under Section 80 of the Assam Value Added Tax Act, 2003.

Analysis: The existence of a statutory right of appeal was treated as the normal and ordinary remedy. The availability of that remedy meant that the writ jurisdiction was not to be invoked to examine the legality and correctness of the impugned order before the statutory appeal was pursued. The Court also granted liberty to file the appeal within the stipulated time and directed that, if filed, it be decided on merits in accordance with law.

Conclusion: The writ petition was not maintainable at that stage and was dismissed, leaving the petitioner to avail the statutory appellate remedy.

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