Statutory appellate remedy bars writ review of disputed factual tax issues absent exceptional grounds.

Where an effective statutory appellate remedy exists, writ jurisdiction will ordinarily not be exercised to examine disputed factual issues absent exceptional grounds. The petitioner's challenge concerned invoicing and concessional tax treatment, but no exceptional circumstance was shown to bypass the appellate mechanism. The High Court therefore declined to enter the merits of the factual dispute and relegated the petitioner to the statutory appeal, preserving the right to pursue relief before the Appellate Authority.

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Issues: Whether the writ petition was maintainable in view of the statutory appellate remedy against the assessment order.

Analysis: The petitioner challenged the assessment on factual grounds relating to the invoicing and the applicability of concessional tax treatment. The petition did not disclose any exceptional circumstance warranting bypass of the appellate mechanism. In such circumstances, the proper course was to pursue the appeal provided under the statute, and the Court declined to enter into the merits of the disputed facts while preserving the petitioner's right to do so before the Appellate Authority.

Conclusion: The writ petition was not entertained on merits and the petitioner was relegated to the statutory appeal remedy.

Ratio Decidendi: Where an effective statutory appellate remedy exists, the writ jurisdiction will ordinarily not be exercised to examine disputed factual issues in the absence of exceptional grounds.

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