Alternative statutory remedy under the Tamil Nadu VAT Act may be pursued after writ withdrawal, with limitation time excluded.

Where a writ petition is withdrawn because an effective statutory revision remedy exists under the Tamil Nadu Value Added Tax Act, 2006, the court may grant liberty to pursue that alternate remedy and treat the writ as withdrawn rather than decided on merits. In such circumstances, the period spent in the writ proceedings may be excluded for limitation purposes when filing the revision, preserving the party's ability to invoke the statutory revisional jurisdiction without prejudice from the time consumed in court.

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Outcome: The writ petitions were dismissed as withdrawn with liberty to pursue the statutory revision remedy under Section 84 of the Tamil Nadu Value Added Tax Act, 2006, and the connected miscellaneous petition was closed.

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