Statutory appellate remedy bars writ interference with VAT assessment notices, including procedural objections over notice sequencing.

A writ challenge to VAT assessment orders was declined because an efficacious statutory appeal was available, and writ jurisdiction should not ordinarily be used to bypass that appellate remedy. The Court noted that Section 20 of the Madhya Pradesh VAT Act contemplates notice in the prescribed form before assessment, with Form 19 for the sub-section (4) stage and Form 20 for best judgment assessment under sub-section (5). Even if the sequence of notices was questioned, the alleged procedural defect could be examined by the appellate authority. The petitioner was therefore left to pursue the statutory appeal and raise all contentions there.

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Issues: Whether the writ petition challenging the assessment orders was maintainable in view of the statutory appellate remedy, and whether the alleged non-issuance of notice in Form 19 before issuance of notice in Form 20 under the Madhya Pradesh VAT framework warranted interference in writ jurisdiction.

Analysis: Section 20 of the Madhya Pradesh VAT Act, 2002 contemplates a notice under sub-section (4) in the prescribed form before assessment, and sub-section (5) authorises best judgment assessment after the dealer fails to comply with the requirements. The Rules prescribe separate forms for the two stages, namely Form 19 for notice under sub-section (4) and Form 20 for notice under sub-section (5). On the material placed, the Court found that even if the petitioner's grievance regarding the sequence of notices was assumed, the assessment order was appealable and the petitioner had an efficacious statutory remedy. The objections could be examined by the appellate authority, including the challenge based on the alleged procedural defect.

Conclusion: The writ petition was not entertained in view of the alternative appellate remedy, and the petitioner was left free to pursue the statutory appeal and raise all contentions there.

Ratio Decidendi: Where an effective statutory appeal is available against an assessment order, writ jurisdiction will ordinarily not be invoked to bypass the appellate process, and procedural objections to notices in assessment proceedings may be raised before the appellate authority.

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