Statutory appellate remedy defeats writ challenge where natural justice breach is not established in reassessment proceedings.

A writ challenge to reassessment, tax and penalty was not entertained because an effective statutory appeal was available and had not been used. The Court found no proof of any written or acknowledged request for the assessment documents, so the alleged breach of natural justice was not established. The petitioner was therefore relegated to the appellate remedy, with the statutory right of appeal under the Tamil Nadu Value Added Tax Act preserved.

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Issues: Whether the writ petition challenging the assessment order was maintainable in view of the statutory appellate remedy and whether violation of natural justice was established.

Analysis: The writ petition assailed the reassessment and levy of tax and penalty on the ground that the petitioner was not furnished with the documents and details sought during the assessment proceedings. The Court found that there was no written or acknowledged request placed on record to show that the petitioner had sought the documents from the assessing authority. It also noted the availability of an effective statutory appeal under Section 51 of the Tamil Nadu Value Added Tax Act, 2006, which had not been availed. On these facts, the Court held that violation of natural justice was not made out, while preserving the petitioner's statutory right of appeal.

Conclusion: The writ petition was not entertained on merits, and the petitioner was relegated to the statutory appellate remedy under Section 51 of the Tamil Nadu Value Added Tax Act, 2006.

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