Alternative statutory remedy bars writ relief where natural justice objections can be raised in the appeal process.

Writ jurisdiction is ordinarily not exercised where an effective statutory appeal is available in fiscal matters, and a mere allegation of breach of natural justice does not by itself justify bypassing that remedy when the same grounds can be raised before the appellate authority. The Madras HC noted that the appellant had an appellate remedy under Section 51 of the Tamil Nadu Value Added Tax Act, 2006 and should pursue that route. The writ appeal was therefore not entertained on merits, and the appellant was relegated to the statutory appellate remedy.

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Issues: Whether the writ appeal could be entertained despite the availability of an effective statutory appeal under Section 51 of the Tamil Nadu Value Added Tax Act, 2006, including on the ground of alleged breach of principles of natural justice.

Analysis: The writ jurisdiction is ordinarily not exercised when an effective alternative statutory remedy is available, particularly in fiscal matters. The mere allegation of breach of natural justice does not by itself justify bypassing the appellate remedy, especially when such grounds can also be raised before the appellate authority. The appellant was therefore required to pursue the statutory appeal and was relegated to that remedy.

Conclusion: The writ appeal was not entertained on merits and the appellant was directed to avail the statutory appellate remedy.

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