Statutory appellate remedy and natural justice: writ relief declined where hearing was offered but not availed.

Statutory writ relief cannot be used to bypass an available appellate remedy against assessment orders, especially where the challenge is to an appealable order under the Tamil Nadu Value Added Tax Act. The text also notes that where notice is issued, objections are invited, and a personal hearing is fixed and adjourned at the assessee's request, failure to appear on the adjourned date does not establish a breach of natural justice. On those facts, the assessment proceedings were treated as procedurally fair, and the assessee was left to pursue the statutory appeal.

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Issues: (i) Whether the petitioner could bypass the statutory appellate remedy and maintain the writ petitions against the assessment orders. (ii) Whether the assessment orders were vitiated for want of reasonable opportunity of personal hearing or violation of natural justice.

Issue (i): Whether the petitioner could bypass the statutory appellate remedy and maintain the writ petitions against the assessment orders.

Analysis: The assessment notices were issued under Section 22(4) of the Tamil Nadu Value Added Tax Act, 2006 after the returns were found to be incorrect and incomplete. The petitioner filed objections but did not appear for the personal hearing on the original date or on the adjourned date. In these circumstances, the challenge was directed against assessment orders which were appealable under the Act, and the writ court declined to permit avoidance of the statutory appellate mechanism.

Conclusion: The petitioner was not entitled to bypass the appellate remedy.

Issue (ii): Whether the assessment orders were vitiated for want of reasonable opportunity of personal hearing or violation of natural justice.

Analysis: The record showed that notice was issued, objections were invited, and a personal hearing was fixed. The petitioner sought adjournment, which was granted, but still did not appear on the adjourned date. The authority thereafter proceeded on the basis of the written objections and passed the orders. Since an opportunity was provided and not availed, there was no violation of natural justice.

Conclusion: The assessment orders were not vitiated by any breach of natural justice.

Final Conclusion: The writ petitions were not maintainable and the assessee was left to work out the statutory appellate remedy against the assessment orders.

Ratio Decidendi: Where a dealer is afforded notice, an opportunity to object, and a personal hearing but fails to avail that opportunity, the resulting assessment is not vitiated for breach of natural justice and the writ remedy cannot be used to bypass the statutory appeal.

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