Alternative remedy rule barred writ challenge to reassessment order; statutory appeal remained the proper course.

A writ petition challenging a reassessment order under the Karnataka Value Added Tax Act, 2003 was held not maintainable because an adequate statutory appeal remedy was available. The reassessment order was appealable, and the petitioner could raise all objections, including alleged breach of natural justice and computation errors, before the appellate authority. The limitation on remand power did not justify bypassing the appeal process, and none of the recognised exceptions to the alternative remedy rule, such as challenge to vires, serious natural justice breach, or patent lack of jurisdiction, were established. The writ petition was dismissed.

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Issues: Whether the writ petition challenging the reassessment order was maintainable in view of the statutory appeal remedy under the Karnataka Value Added Tax Act, 2003.

Analysis: The reassessment order was an appealable order under the statutory scheme, and the petitioner could raise all challenges, including alleged breach of natural justice and computation issues, before the appellate authority. The existence of restrictions on remand power did not justify bypassing the appellate remedy. The recognised exceptions to the alternative remedy rule, namely challenge to vires, breach of natural justice of a serious kind, or patent lack of jurisdiction, were not made out on the facts.

Conclusion: The writ petition was not maintainable and was dismissed because an adequate and efficacious alternative remedy was available.

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