Writ jurisdiction and disputed tax facts must yield to the statutory appeal when factual limitation issues need determination.

Disputed questions of fact, including whether the petitioner was a dealer and whether the turnover could be attributed to it, were held unsuitable for writ adjudication under Article 226 and were left to the statutory appeal. The limitation objection under Section 25(2) of the Kerala Value Added Tax Act, 2003 was also treated as a factual issue requiring determination in appellate proceedings. The belated extension order was considered irrelevant in light of the governing limitation principle. The writ petition was therefore not examined on merits, and the petitioner was relegated to the statutory appellate remedy with liberty to raise all contentions there and participate in the assessment process.

---

---

Issues: Whether the challenge to the assessment notices and recovery steps could be examined in writ jurisdiction when the dispute involved factual questions and the petitioner had a statutory appeal remedy; and whether the plea of limitation and the belated extension order could be finally adjudicated in the writ proceedings.

Analysis: The petitioner's grievance depended on disputed factual assertions, including whether it was a dealer and whether the turnover could be attributed to it, which required examination of documents and findings on facts. Such questions were held unsuitable for adjudication under Article 226 of the Constitution of India and were left to be raised in the proper appellate proceedings. The limitation objection under Section 25(2) of the Kerala Value Added Tax Act, 2003 was also treated as a factual issue to be considered in the statutory appeal. The extension order issued after the expiry of the limitation period was treated as irrelevant in the light of the governing limitation principle.

Conclusion: The writ petition was not entertained on merits, and the petitioner was relegated to the statutory appeal, with liberty to pursue all contentions there and to participate in the pending assessment proceedings.

Final Conclusion: The dispute was left for decision in the appellate/statutory forum, while the assessment process could proceed after hearing the petitioner.

Ratio Decidendi: Disputed questions of fact and limitation contentions requiring factual determination should ordinarily be pursued in the statutory appellate remedy rather than resolved in writ jurisdiction under Article 226 of the Constitution of India.

---