Alternative statutory remedy bars writ jurisdiction where the taxpayer bypasses revisional relief under VAT law.

A writ petition challenging a rectification order under the Tamil Nadu Value Added Tax Act, 2006 was held not entertainable because the petitioner had an alternative statutory revisional remedy, including power to condone delay. As that remedy was not pursued and no acceptable explanation was given for bypassing the statutory process, the HC declined to exercise discretionary writ jurisdiction to examine the revenue dispute on merits. The petition was therefore dismissed.

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Issues: Whether the writ petition was entertainable when the petitioner had an alternative statutory remedy under the Tamil Nadu Value Added Tax Act, 2006.

Analysis: The impugned order arose from a rectification proceeding under the Tamil Nadu Value Added Tax Act, 2006 and the statute provided a revisional remedy with power to condone delay. The petitioner did not avail that remedy and instead approached the writ court. In the absence of any acceptable explanation for bypassing the statutory procedure, the discretionary writ jurisdiction was held not to be a proper forum for examining the revenue dispute on merits.

Conclusion: The writ petition was not entertainable and was dismissed.

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