High Court denies review of Assessment Order in writ petition, directs petitioner to pursue statutory remedy

The High Court of Andhra Pradesh declined to review an Assessment Order challenged in a writ petition, emphasizing the availability of a statutory remedy through the appellate authority. The petitioner was granted liberty to appeal within ten days, with a restraint on coercive action for two weeks. No costs were awarded, and pending Miscellaneous Petitions were closed, concluding the matter.

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Issues:
Assessment Order Challenge - Jurisdiction of High Court under Article 226

Analysis:
The High Court of Andhra Pradesh, comprising Sri Rakesh Kumar and Sri K.Suresh Reddy, JJ., heard a writ petition challenging an Assessment Order dated 24.09.2019 issued by the Assistant Commissioner (ST), Eluru Circle, Eluru. The petitioner sought relief from the Court, arguing that similar writ petitions with interim orders pending exist. However, the Government Pleader for Commercial Taxes pointed out that the petitioner had a statutory remedy to appeal the assessment order before the appellate authority, as mentioned on page 16 of the impugned order. The Court emphasized that when a statute provides an effective remedy, the High Court should refrain from exercising jurisdiction under Article 226 of the Constitution of India, thereby declining to review the assessment order's correctness.

The petitioner's counsel acknowledged that instead of filing an appeal, the petitioner directly approached the High Court, resulting in a delay. Consequently, the Writ Petition was disposed of, granting the petitioner the liberty to appeal to the appellate authority within ten days. The Court restrained the respondents from taking any coercive action against the petitioner for two weeks to facilitate the appeal process. No costs were awarded in the judgment. Additionally, any pending Miscellaneous Petitions related to the Writ Petition were ordered to be closed, bringing the matter to a conclusion.

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