Alternative appellate remedy under VAT law barred writ relief; petitioner left to pursue statutory appeal.

The writ petition was not maintainable because the Karnataka Value Added Tax Act, 2003 provided an efficacious statutory appeal against the impugned order passed under section 39(1). The Court declined to bypass the appellate mechanism and held that the petitioner should pursue the remedy under section 62, including seeking interim or protective relief before the appellate authority. The petition was dismissed with liberty to avail the alternate remedy.

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Issues: Whether the writ petition was maintainable when the petitioner had an alternative and efficacious appellate remedy under the Karnataka Value Added Tax Act, 2003.

Analysis: The impugned order was passed under section 39(1) of the Karnataka Value Added Tax Act, 2003. As the Act provided an appeal under section 62, the existence of that statutory remedy weighed against entertaining the writ petition. The Court declined to bypass the appellate mechanism and left it open to the petitioner to pursue the alternative remedy, including any application for interim or protective relief before the appellate authority.

Conclusion: The writ petition was held to be not maintainable and was dismissed, with liberty to avail the appellate remedy.

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