Statutory review remedy prevails where an assessment rests on an advance ruling challenged as inapplicable or erroneous.

Where an assessment is founded on an advance ruling under the Tamil Nadu Value Added Tax Act, 2006, a challenge to its applicability should ordinarily be pursued through the statutory review mechanism before the Authority for Clarification and Advance Ruling rather than directly in writ jurisdiction. The Court treated the impugned proceedings as an advance ruling under Section 48-A and indicated that any grievance about non-applicability or error in the ruling must be supported by material and placed before the same authority under Section 48-A(4). The authority was directed to consider the review on merits after notice, and the writ petitions were not pursued on merits.

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Issues: Whether the challenge to the assessment orders based on the advance ruling could be entertained in writ jurisdiction, or whether the petitioner had to seek review before the Authority for Clarification and Advance Ruling.

Analysis: The impugned proceedings were treated not as a mere clarification or circular, but as an advance ruling issued by the Authority for Clarification and Advance Ruling under Section 48-A of the Tamil Nadu Value Added Tax Act, 2006. The Court held that if the petitioner's grievance was that the ruling did not apply to its products, or was otherwise erroneous, the proper course was to invoke the statutory review mechanism before the same authority under Section 48-A(4) of the Tamil Nadu Value Added Tax Act, 2006, supported by material showing non-applicability of the ruling. The authority was directed to consider such a review on merits after notice to the petitioner and the assessing officer.

Conclusion: The writ petitions were not pursued on merits and the petitioner was relegated to the statutory review remedy before the advance ruling authority.

Final Conclusion: The assessment challenge was diverted to the prescribed statutory forum, and the enforcement of the impugned assessments was kept in abeyance until the review application was decided.

Ratio Decidendi: When an assessment is founded on an advance ruling under the governing tax statute, a party disputing its applicability must ordinarily seek review under the statutory mechanism rather than directly assail the assessment in writ proceedings.

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