Writ jurisdiction limits on disputed Form F claims: Madras HC declined interference and directed use of statutory remedies.

The Madras HC declined to interfere with an assessment under the Tamil Nadu Value Added Tax Act, 2006 where the dispute turned on the correctness of Form F documents and the petitioner had statutory appeal and revision remedies. It held that disputed factual issues relating to Form F could not be examined in writ proceedings under Article 226, given the limited scope of writ interference. The assessment, including differential tax and penalty, was therefore left undisturbed and the petitioner was relegated to the alternate remedies available under the Act.

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Issues: Whether the writ petition challenging the assessment order deserved interference in view of the disputed Form F claims and the availability of alternate remedies under the Tamil Nadu Value Added Tax Act, 2006.

Analysis: The assessment was based on differential tax and penalty under the Tamil Nadu Value Added Tax Act, 2006. The petitioner sought reconsideration on the basis of additional Form F documents, while the respondent pointed out statutory remedies of appeal and revision. The Court held that the correctness of the disputed Form F documents could not be determined in writ proceedings under Article 226 of the Constitution of India, given the limited scope of interference. It therefore declined to examine the merits of the assessment and left the petitioner to pursue the statutory remedies available under the Act.

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

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