Alternate remedy does not bar writ relief where tax assessments violate natural justice and reflect non-application of mind.

An alternate statutory remedy does not bar writ jurisdiction where a tax assessment is marked by breach of natural justice and complete non-application of mind. The assessment orders were unsustainable because they largely reproduced the show cause notices and objections, failed to address the dealer's specific contentions or verification requests, and relied only on an alleged admission during inspection. The Court held that such procedural defects fell within the recognised exception to the alternate-remedy rule. The writ and appellate orders were set aside, the assessments quashed, and the matter remitted for fresh consideration after disclosure of mismatch details and hearing the assessee.

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Issues: Whether the availability of an appellate remedy barred writ jurisdiction in the facts of the case, and whether the assessment orders were vitiated by violation of natural justice and non-application of mind.

Analysis: The assessment orders merely reproduced the show cause notices and the dealer's objections, without dealing with the specific contentions raised in reply or the documents sought for verification. The only basis stated for the additions was an alleged admission made during inspection, which was not treated as sufficient to sustain the reassessment. In tax matters, while an alternate statutory remedy is ordinarily relevant, it does not operate as an absolute bar where the impugned order is passed in defiance of fundamental procedural requirements or in violation of natural justice. The Court found that the impugned assessments fell within those exceptions because they reflected total non-application of mind and failure to consider the objections.

Conclusion: The writ jurisdiction was properly invoked notwithstanding the alternate remedy, and the assessment orders were unsustainable for breach of natural justice and non-application of mind.

Final Conclusion: The appellate and writ orders were set aside, the assessments were quashed, and the matters were remitted for fresh consideration after furnishing the mismatch details and hearing the assessee.

Ratio Decidendi: The existence of an appellate remedy does not bar writ relief where a tax assessment is shown to suffer from violation of natural justice and a complete failure to apply mind to the objections raised.

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