Alternative statutory remedy bars writ challenge to reassessment when natural justice breach is unsubstantiated.

A writ challenge to a reassessment order under the Karnataka Value Added Tax Act was held not maintainable because an efficacious statutory appellate remedy was available. The court noted that the reassessment order could be appealed to the Joint Commissioner (Appeals) and then to the Tribunal, both with co-extensive powers, which weighed against writ intervention. A bare claim of denial of time to reply, unsupported by material showing prior inability to file objections, was insufficient to bypass the alternative remedy rule. The petitioner was relegated to the statutory appeal process, with liberty to appeal within four weeks without objection on limitation if otherwise maintainable.

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Issues: Whether the writ petition challenging a reassessment order under the Karnataka Value Added Tax Act, 2003 was maintainable in view of the alternative statutory appellate remedy, and whether the alleged breach of natural justice justified interference.

Analysis: The reassessment order was appealable under the statutory scheme, with an appeal to the Joint Commissioner (Appeals) and a further appeal to the Tribunal. The petitioner sought to invoke writ jurisdiction on the ground of denial of time to reply, but the request was for one month without supporting material showing that objections could not have been filed earlier or with available evidence. The order was passed after the period sought by the petitioner, and no material showed that objections were in fact tendered before the Assessing Authority. The existence of an efficacious alternative remedy and the availability of appellate forums with co-extensive powers weighed against exercise of writ jurisdiction.

Conclusion: The writ petition was not maintainable and was dismissed. The petitioner was relegated to the statutory appellate remedy, with liberty to file an appeal within four weeks without objection on limitation if otherwise maintainable.

Ratio Decidendi: Where an efficacious statutory appeal is available, writ jurisdiction will ordinarily not be invoked to challenge an assessment order, and a bare allegation of breach of natural justice, unsupported by material, is insufficient to bypass the alternative remedy rule.

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