Alternative statutory remedy under VAT law led the Court to relegate the petitioner to revision, while continuing interim protection.

Where an effective statutory revisional remedy is available under the Tamil Nadu Value Added Tax Act, writ jurisdiction may be declined and the party directed to pursue that remedy. In this matter, the challenge arose from a demand and connected notice relating to detention and release of goods, but the Court required the petitioner to approach the revisional authority instead of entertaining the writ on merits. Liberty was granted to file a revision within the stipulated time, and the revisional authority was directed to decide it on merits in accordance with law, taking note of the earlier order. The impugned order was kept in abeyance until the revision is decided, if filed in time.

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Issues: Whether the writ petition should be entertained when an effective revisional remedy was available under the Tamil Nadu Value Added Tax Act, and whether the impugned demand could be kept in abeyance pending such revision.

Analysis: The writ petition challenged the demand and connected notice arising from detention and release of goods. The respondents raised the availability of an alternative statutory remedy under the revisional provision of the Tamil Nadu Value Added Tax Act. In view of that remedy, the Court held that the petitioner should approach the revisional authority, and granted liberty to file a revision within the stipulated time. The revisional authority was directed to decide the revision on merits and in accordance with law, taking note of the earlier order already passed in the matter. Considering the interim stay already operating in the writ petition, the impugned order was directed to remain in abeyance until the revisional authority decided the revision, if filed in time.

Conclusion: The writ petition was not entertained on merits and the petitioner was relegated to the statutory revisional remedy, with interim protection continued till decision on the revision, if filed within time.

Ratio Decidendi: Where an effective statutory revisional remedy is available, writ jurisdiction may be declined and the party relegated to that remedy, with interim protection preserved where the circumstances so warrant.

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