Statutory appellate remedy bars writ review in assessment disputes where appeal and second appeal are available.

A writ petition challenging an assessment-related order under the M.P. VAT regime was not entertained because an effective statutory appeal and second appeal were available. The High Court held that the objections, including those on merits, could be examined by the appellate authority, and rejected the contention that the appeal was ineffective merely because of pre-deposit requirements. Writ jurisdiction was therefore treated as inappropriate where the statutory appellate mechanism remained available, and the petitioner was directed to pursue that remedy, including an application for condonation of delay.

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Issues: Whether the writ petition challenging the assessment-related order was maintainable in view of the available statutory appellate remedy, and whether the petitioner should be relegated to the appellate forum.

Analysis: The order under challenge arose in relation to an assessment dispute under the M.P. VAT regime. The Court noted that a statutory remedy of appeal and second appeal was available against the assessment order and that the objections raised, including those on merits, could be examined by the appellate authority. The plea that the appeal was not efficacious because of pre-deposit was not accepted. The Court therefore found that writ jurisdiction ought not to be invoked when the statutory appellate mechanism was available, and left the petitioner to pursue that remedy along with an application for condonation of delay.

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

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