Alternative statutory remedy bars writ challenge to fiscal assessment orders where notice and hearing were already afforded.

Writ petitions challenging assessment orders were held not maintainable because an efficacious statutory appeal remedy was available. The assessment orders had been passed after notice and hearing, and the Court reiterated that in fiscal matters Article 226 jurisdiction is ordinarily not invoked where an alternative appellate remedy exists. Alleged improper consideration of objections was treated as a factual grievance for the appellate authority, not as a violation of natural justice. The Court therefore declined to examine the merits and dismissed the writ petitions for availability of the alternate remedy.

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Issues: Whether the writ petitions challenging the assessment orders were maintainable in view of the availability of an effective statutory appeal remedy.

Analysis: The impugned assessment orders were passed by the competent authority after notice and hearing. In fiscal matters, the existence of an efficacious appellate remedy ordinarily bars recourse to writ jurisdiction under Article 226 of the Constitution of India. Alleged erroneous consideration of objections does not amount to a violation of natural justice and is a matter for the appellate authority to examine as a fact-finding forum. The Court also declined to go into the merits once the writ petitions were found to be not maintainable.

Conclusion: The writ petitions were not maintainable and were dismissed for availability of an alternative remedy.

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