Writ remedy and disputed facts: assessee allowed to pursue appeal with reduced pre-deposit and no limitation bar.

Writ jurisdiction was found unsuitable where the dispute turned on a contested factual question about production of books and documents before the assessing authority. The proper remedy was an appeal against the re-assessment order, and the assessee was allowed to file it within 30 days despite earlier rectification and writ proceedings. The Court also exercised discretion on the statutory pre-deposit under the Karnataka Value Added Tax Act, 2003, directing deposit of 30% of the demand. The appellate authority was required to hear the appeal on merits without raising limitation and without being influenced by the earlier rectification orders.

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Issues: (i) Whether the assessee, instead of pursuing the writ remedy against the re-assessment and rectification orders, should be permitted to file an appeal against the re-assessment order with relief against limitation and with modification of the statutory pre-deposit requirement.

Analysis: The controversy raised questions that were not suitable for determination in writ jurisdiction, particularly the disputed factual issue whether the assessee had produced the relevant books and documents before the assessing authority. The proper course was to invoke the appellate remedy against the re-assessment order. Since the assessee had been pursuing rectification and writ proceedings, and in the interests of justice, the Court held that an opportunity should be afforded to file the appeal. Considering the totality of circumstances, the Court also exercised discretion regarding the statutory deposit under Section 62 of the Karnataka Value Added Tax Act, 2003 and directed a deposit of 30% of the demand, after which the appellate authority was to decide the appeal on merits without raising limitation.

Conclusion: The assessee was permitted to file the appeal within 30 days, the pre-deposit was reduced as directed, and the appellate authority was required to consider the appeal on merits uninfluenced by the earlier rectification orders.

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