Statutory appellate remedy bars writ relief in disputed tax assessment matters, with appeal to be pursued instead.

Writ jurisdiction will ordinarily not be invoked where an efficacious statutory appellate remedy exists, particularly in tax assessment disputes involving contested facts and challenge to assessment or levy. The assessing authority must act independently as a quasi-judicial authority and consider the governing principles on deemed assessment, revision of assessment, and best judgment assessment, including fair consideration and opportunity where required. The writ petitions were not entertained on merits, and the petitioner was directed to pursue the statutory appeal remedy, with protection against rejection on limitation if filed within the stipulated period.

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Issues: Whether the writ petitions should be entertained despite the availability of an efficacious alternate remedy under the Tamil Nadu Value Added Tax Act, 2006.

Analysis: The dispute involved factual questions arising from revision proceedings and the challenge was directed essentially against the assessment order and the levy proposed by the assessing authority. Since the assessee had an effective appellate remedy under the Act, the writ jurisdiction was not the appropriate forum for adjudication of such disputed questions of fact. The Court also noted that the assessing authority acts as a quasi-judicial authority and should decide the matter independently, bearing in mind the legal principles relating to deemed assessment, revision of assessment, and best judgment assessment, including the need for fair consideration and opportunity where required.

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

Final Conclusion: The matter was disposed of by directing the petitioner to pursue the appeal remedy before the Appellate Authority, with protection against rejection on limitation if filed within the stipulated period.

Ratio Decidendi: Writ jurisdiction will ordinarily not be invoked where an efficacious statutory appellate remedy exists, especially in matters involving disputed questions of fact arising from tax assessments.

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