Alternative statutory remedy bars writ review in fiscal matters absent jurisdictional error or breach of natural justice

A writ petition challenging an adjudicatory fiscal order was declined because an effective statutory appeal was available. The normal rule in tax and other fiscal matters is that the party must first pursue the alternative appellate remedy, unless the impugned order is without jurisdiction, violates natural justice, or is patently erroneous. No such exceptional ground was shown, so writ jurisdiction was not exercised at that stage and the merits of classification, demand, penalty, and interest were left open for the statutory appellate forum.

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Issues: Whether the writ petition was maintainable when an effective statutory appellate remedy was available against the order in original.

Analysis: The impugned order was an adjudicatory order on merits, but the petitioner had a statutory appeal before the appellate authority. In fiscal matters, the normal rule is to pursue the alternative appellate remedy, unless the order is without jurisdiction, violates natural justice, or is patently erroneous. No such exceptional ground was found to justify exercise of writ jurisdiction at this stage. The Court therefore declined to examine the merits of the classification, demand, penalty, or interest.

Conclusion: The writ petition was not entertained and the petitioner was left to work out the statutory appellate remedy.

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