Writ jurisdiction and statutory appeal limits bar challenge to an assessment order; rectification rights may still be pursued independently.

Writ jurisdiction under Article 226 was held not ordinarily available to challenge an assessment order when the statutory appeal under the Tamil Nadu Value Added Tax Act had not been filed within the maximum limitation period. The Court treated the unexhausted appellate remedy as decisive and declined to examine the merits of the assessment. It further clarified that any independent right to seek rectification under Section 84 could still be pursued in accordance with law, without expressing any view on the validity or entitlement of such a claim. The writ petition was therefore not entertained as not maintainable in the circumstances.

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Issues: Whether a writ petition under Article 226 was maintainable against an assessment order when the statutory appeal under Section 51 of the Tamil Nadu Value Added Tax Act, 2006 was not filed within the maximum period of limitation, and whether the petitioner could still seek rectification under Section 84 of the Act.

Analysis: The assessment order had a prescribed appellate remedy with a limited period for filing appeal and further condonation. The writ petition was filed beyond the maximum permissible appellate period without availing that statutory remedy. In view of the binding principle that writ jurisdiction should not ordinarily be invoked to challenge an order which was not assailed within the statutory limitation before the appellate authority, the merits of the dispute were not examined. The Court also clarified that the petitioner may work out any independent right to rectification in accordance with law under Section 84, without any finding on the correctness or entitlement of such claim.

Conclusion: The writ petition was not entertained on merits and was dismissed as not maintainable in the circumstances.

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