Efficacious statutory remedy principle: assessee relegated to alternate remedy, with fresh hearing, speaking order, and release of bank attachment.

Where an efficacious statutory remedy is available, writ petitions challenging an assessment under the Central Sales Tax Act were not entertained and the assessee was directed to pursue the alternate remedy under Section 84 of the Tamil Nadu Value Added Tax Act, 2006. The assessing authority was required to grant personal hearing, reconsider the objections on turnover treatment and non-acceptance of C declaration forms, and pass a speaking order on merits and in accordance with law. Since part of the demand had already been recovered through bank attachment, the attachment was directed to be raised.

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Issues: Whether the writ petitions challenging the assessment order under the Central Sales Tax Act, 1956 should be entertained or the petitioner should be relegated to the statutory remedy under Section 84 of the Tamil Nadu Value Added Tax Act, 2006, and whether the bank attachment should continue.

Analysis: The assessment dispute arose from objections relating to the treatment of turnover and the non-acceptance of C declaration forms. The Court noted that the petitioner had an available statutory course under Section 84 of the Tamil Nadu Value Added Tax Act, 2006. In the circumstances, the Court directed the petitioner to invoke that remedy, required the assessing authority to consider the petition after affording personal hearing, and to pass a speaking order on merits and in accordance with law. Taking note that a sum had already been recovered by bank attachment, the Court also directed that the attachment be raised.

Conclusion: The petitioner was relegated to the statutory remedy under Section 84 of the Tamil Nadu Value Added Tax Act, 2006, the assessing authority was directed to decide the matter afresh after hearing the petitioner, and the bank attachment was ordered to be raised.

Final Conclusion: The writ petitions were disposed of by directing recourse to the alternate statutory remedy and by granting consequential relief against the subsisting bank attachment.

Ratio Decidendi: Where an efficacious statutory remedy is available, the writ court may direct the assessee to pursue that remedy and require the authority to decide the dispute afresh after personal hearing by a speaking order.

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