Efficacious appellate remedy bars writ challenge where assessment disputes involve mixed questions of fact and law.

Writ petitions challenging assessment orders under the Tamil Nadu Value Added Tax Act, 2006 were not maintainable because the disputes involved mixed questions of fact and law better examined on appeal. The statutory appellate remedy was treated as efficacious, and the petitioner could not bypass that remedy by invoking writ jurisdiction at the threshold. The petitions were therefore dismissed.

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Issues: Whether the writ petitions challenging the assessment orders under the Tamil Nadu Value Added Tax Act, 2006 were maintainable in view of the efficacious appellate remedy.

Analysis: The assessment-related grievances involved mixed questions of fact and law requiring adjudication on a factual matrix that could be properly examined by the appellate authority. The statutory appeal remedy was treated as efficacious, and the petitioner was not permitted to bypass that remedy by invoking writ jurisdiction at the threshold.

Conclusion: The writ petitions were held not maintainable and were dismissed in favour of the Revenue.

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