Alternative statutory remedy barred writ review where notice service and ex parte assessment issues were better left to appeal.

A writ petition challenging an assessment order was considered non-maintainable because an efficacious statutory appeal was available under the Haryana VAT Act, 2003. The dispute involved factual issues regarding service of notice and the correctness of an ex parte assessment, which were better suited to the appellate forum. Applying the settled rule of self-imposed restraint in writ jurisdiction, and finding no exceptional ground for immediate interference, the writ remedy was declined and the petitioner was directed to pursue the statutory appeal.

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Issues: Whether the writ petition challenging the assessment order was maintainable in view of the alternative statutory remedy of appeal under the Haryana VAT Act, 2003.

Analysis: The assessment dispute involved factual questions concerning service of notice and the correctness of the ex parte assessment, which were matters suited to the appellate forum. The existence of an efficacious statutory appeal under the Haryana VAT Act, 2003 attracted the settled rule of self-imposed restraint in writ jurisdiction, and no exceptional ground warranting immediate interference was made out.

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

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