Validity of tax rule upheld, removing basis to challenge auction notice and leaving statutory appeal remedies intact.

A writ challenge to an auction notice failed because the only ground raised was the alleged invalidity of Section 19(11) of the Tamil Nadu VAT Rules, 2007, and that provision had already been upheld by the Supreme Court. With the statutory basis for interference removed, the HC found no reason to disturb the consequential auction notice. The petitioner was nevertheless given liberty to pursue the statutory appeal against the assessment orders within the prescribed time, preserving the alternative remedy despite dismissal of the writ petition.

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Issues: Whether the challenge to the auction notice could survive when the validity of Section 19(11) of the Tamil Nadu Value Added Tax Rules, 2007 had already been upheld, and whether the writ petition was liable to be dismissed with liberty to pursue statutory appeal.

Analysis: The sole ground of challenge was the pendency of the validity issue before the Supreme Court. Once the Supreme Court had upheld the validity of Section 19(11), the basis for interference with the auction notice disappeared. In view of that binding pronouncement, the writ court found no reason to interfere. The petitioner was nevertheless granted liberty to file a statutory appeal against the assessment orders within the time indicated.

Conclusion: The challenge to the auction notice failed and the writ petition was dismissed, while liberty to pursue the statutory appeal was preserved.

Ratio Decidendi: When the sole ground of challenge is the alleged invalidity of a statutory provision and that provision has been upheld by the Supreme Court, the writ court will not interfere with the consequential action taken under it.

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