Statutory appellate remedy bars writ challenge where reassessment notice gave opportunity and no specific objections were filed.

A writ petition challenging a reassessment order was held not maintainable because the statute provided an effective appellate remedy before the Joint Commissioner (Appeals). The Court found that the initial notice had specifically called for objections to the proposed disallowance of input tax credit and estimation of purchases, but no specific objections were filed before the assessing authority. On that record, the plea of denial of natural justice was rejected. The appellate authority was noted to have co-extensive powers to examine the factual objections and the assessment record, so the assessee was left to pursue the statutory appeal.

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Issues: Whether the writ petition challenging the reassessment order was maintainable in view of the statutory appellate remedy and whether denial of opportunity or a specific proposal notice vitiated the assessment.

Analysis: The first notice had specifically called upon the assessee to explain the proposed disallowance of input tax credit and the proposed estimation of purchases, and also required objections to be filed within the stipulated time. The record showed that no specific objections were filed before the assessing authority, though books and returns were later produced for verification. In these circumstances, the complaint of breach of natural justice was not accepted. The Court also noted that the reassessment order was appealable to the Joint Commissioner (Appeals) under the statute, and that the appellate authority could examine the factual objections with powers co-extensive with those of the assessing authority.

Conclusion: The writ petition was not maintainable and was rejected, leaving the assessee to pursue the statutory appellate remedy.

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