Writ jurisdiction under the Kerala VAT Act was declined where no jurisdictional defect, natural justice breach, or statutory violation was shown.

Orders passed under Section 56(1) of the Kerala Value Added Tax Act were examined for jurisdictional error, breach of natural justice, and contravention of Section 56(2). The Court found no such defect and held that there was no basis to invoke Article 226 jurisdiction. It also noted the availability of an effective revisional remedy under Section 59, and the writ petition challenging the orders was dismissed.

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Issues: Whether the orders passed under Section 56(1) of the Kerala Value Added Tax Act were liable to be interfered with in writ jurisdiction on the grounds of jurisdictional error, violation of natural justice, or contravention of Section 56(2) of the Act, and whether the availability of a revision under Section 59 warranted any different result.

Analysis: The impugned orders were found not to suffer from any jurisdictional defect, breach of natural justice, or infringement of Section 56(2) of the Kerala Value Added Tax Act. In the circumstances, the Court found no basis to exercise jurisdiction under Article 226 of the Constitution of India. The existence of an effective alternative revisional remedy was also noted.

Conclusion: The writ petition challenging the orders was dismissed.

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