Alternative statutory remedy bars writ challenge, while applicability of a departmental circular is remitted for factual determination.

Writ petitions challenging reassessment and demand notices were held not maintainable because an efficacious statutory appeal remedy was available, and the substantive objections were left to the First Appellate Authority. The High Court further held that the applicability of Circular No. 12/2009-10 in a joint development transaction depends on factual characterisation of the transaction and must be examined afresh by the appellate authority. Pending the statutory appeal, respondents were restrained from making fresh demands, the petitioner was given time to file appeals, delay objections were not to be pressed, and the appeals were directed to be decided expeditiously.

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Outcome: Writ petitions dismissed as not maintainable in view of the availability of an alternative appellate remedy, with liberty to pursue appeal and with protective directions against fresh demand pending appeal.

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