Writ jurisdiction cannot bypass an available statutory appeal once limitation has expired

Writ jurisdiction will ordinarily not be used to challenge assessment orders where an effective statutory appellate remedy exists under the KTEG Act. The inability to pursue that appeal within limitation does not justify bypassing the statutory scheme, because a party cannot ignore the remedy provided by law and later seek writ relief after the appeal period has expired. On that basis, the writ petitions were held not maintainable and were dismissed.

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Issues: Whether the writ petitions challenging the assessment orders were maintainable despite the availability of an statutory appellate remedy under the KTEG Act.

Analysis: The petitioner had an appeal remedy against the assessment orders, but it was not pursued within time. The inability to invoke that remedy later because of expiry of limitation did not justify bypassing the statutory scheme. The Court held that a litigant cannot ignore the alternative remedy provided by law and then seek writ intervention after the limitation period has run out. In these circumstances, invocation of writ jurisdiction was found to be unwarranted.

Conclusion: The writ petitions were not maintainable and were dismissed.

Final Conclusion: The Court declined to interfere under writ jurisdiction because the petitioner had an effective alternative statutory remedy which was not availed in time.

Ratio Decidendi: Writ jurisdiction will ordinarily not be exercised to bypass an available statutory appellate remedy, especially where the party has allowed that remedy to lapse by inaction.

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