Statutory appeal limitation bars writ challenge where assessment orders merged and garnishee recovery stood unassailed.

Writ petitions challenging assessment and consequential garnishee recovery were held not maintainable because the statutory appeal under Section 58 of the Tamil Nadu Value Added Tax Act, 2006 had not been filed within the prescribed limitation period. The assessment orders had merged in the appellate order and could not be independently assailed. In the absence of a timely challenge before the appellate forum, Article 226 jurisdiction was not available to examine the merits. No infirmity was shown in the garnishee order issued for recovery of the assessed liability, and the petitions were dismissed.

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Issues: Whether writ petitions challenging the assessment and consequential garnishee orders were maintainable when the statutory appeal against the appellate order was not filed within the maximum limitation period and the earlier assessment orders had merged in the appellate order.

Analysis: The statutory appellate remedy against the Joint Commissioner's order was available under Section 58 of the Tamil Nadu Value Added Tax Act, 2006, and the period for invoking that remedy had expired. The assessment orders passed by the Deputy Commissioner had merged in the appellate order and could not be independently assailed. In the absence of a timely challenge before the prescribed appellate forum, and in view of the limitation rule governing such challenge, the writ jurisdiction under Article 226 was not to be invoked to examine the merits of the dispute. No infirmity was shown in the garnishee order issued for recovery of the assessed liability.

Conclusion: The writ petitions were not maintainable and were dismissed.

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