Alternative statutory remedies bar writ relief where a complete tax appeal hierarchy exists and no jurisdictional exception is shown.

Where a fiscal statute provides a complete hierarchy of appeal and revision, writ jurisdiction should be exercised with self-imposed restraint and not used to bypass the statutory remedy structure. The Himachal Pradesh Value Added Tax Act, 2005 supplied an appellate remedy before the prescribed authority, a further appeal to the Tribunal, and revision before the High Court, and no recognised exception such as breach of natural justice or lack of jurisdiction was established. The requirement of proof of payment under Section 45(5) for entertaining an appeal did not justify skipping those remedies. The writ petitions were therefore not maintainable.

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Issues: Whether the writ petitions were maintainable when the Himachal Pradesh Value Added Tax Act, 2005 provided a complete hierarchy of appeal and revision against the impugned tax demand notices.

Analysis: The statutory scheme under the Himachal Pradesh Value Added Tax Act, 2005 provided an appeal from the Assessing Authority to the prescribed appellate authority, a further appeal to the Tribunal, and a revision before the High Court. The existence of this complete remedial mechanism attracted the settled rule of self-imposed restraint in writ jurisdiction. The exception for violation of natural justice or absence of jurisdiction was not made out on the facts, and the petitioners were required to pursue the statutory remedies first. The requirement under Section 45(5) for proof of payment before an appeal is entertained did not justify bypassing the statutory appellate structure.

Conclusion: The writ petitions were not maintainable and were liable to be dismissed in view of the available alternative efficacious remedies.

Ratio Decidendi: Where a fiscal statute provides a complete and efficacious hierarchy of statutory remedies, writ jurisdiction should not be invoked to bypass that mechanism unless a recognized exception such as breach of natural justice or lack of jurisdiction is clearly established.

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