Writ jurisdiction may override statutory appeal where assessments ignore a circular and inconsistent treatment of group concerns.

Writ jurisdiction can be invoked despite an available statutory appeal where assessment orders ignore a relevant departmental circular and alleged inconsistent treatment of similarly placed group concerns. The Madras HC noted that the assessee's claim was supported by a circular on Section 19(20) of the Tamil Nadu VAT Act and by earlier assessments granting similar relief to a sister concern. Because the impugned orders did not address these materials, the assessments were set aside and the matter was remitted for fresh consideration on merits after examining the circular and the prior group-company assessments.

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Issues: Whether the writ court could be invoked notwithstanding the statutory appellate remedy when the assessees sought the benefit of a departmental circular and pointed out that another assessing officer had granted similar relief to a group concern; and whether the assessment orders required reconsideration in light of the circular and the earlier assessment orders passed in favour of the sister concern.

Analysis: The dispute concerned the operation of Section 19(20) of the Tamil Nadu Value Added Tax Act, 2006 and the Commissioner's circular explaining that provision. The assessees had also brought to notice that, on the same issue, a different assessing officer had granted the benefit of the circular to another group company for prior assessment years. In such a situation, the existence of the appellate remedy did not bar the exercise of writ jurisdiction, because a claim of inconsistent treatment within the same group and non-consideration of the circular raised a case for direct interference. The impugned orders had not dealt with these relevant materials, making reconsideration necessary.

Conclusion: The writ appeals were allowed, the writ petitions were allowed, and the assessment orders were set aside with a direction for fresh consideration by the respondent after taking into account the circular and the earlier assessment orders in favour of the sister concern.

Final Conclusion: The matter was restored to the assessing authority for a fresh decision on merits, and the assessees obtained relief from the impugned assessments.

Ratio Decidendi: A writ court may intervene despite the availability of an appeal where the impugned assessment ignores a relevant departmental circular and inconsistent treatment of similarly placed group concerns, warranting fresh consideration on merits.

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