Statutory alternate remedy bars writ relief in mixed fact-and-law VAT disputes over works contract taxability.

Writ petitions challenging assessment orders and show cause notices under the Karnataka Value Added Tax Act, 2003 were held not maintainable because the dispute involved mixed questions of fact and law on works contract taxability. The HC held that such issues should be examined through the statute's appellate hierarchy, including appeal, further appeal and revision, rather than under Article 226, where an efficacious alternative remedy exists and no exceptional circumstances are shown. The petitions were dismissed, leaving the assessee to pursue the statutory remedies.

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Issues: Whether the writ petitions challenging assessment orders and show cause notices were maintainable in view of the statutory appellate remedy under the Karnataka Value Added Tax Act, 2003.

Analysis: The dispute involved examination of the taxability of works contract transactions and required detailed scrutiny of facts, figures and the contractual matrix. The Court held that such exercise could not appropriately be undertaken in writ jurisdiction under Article 226 of the Constitution of India, particularly when the statute provided a complete appellate mechanism, including appeal under Section 62, further appeal under Section 63 and revision under Section 65 of the Karnataka Value Added Tax Act, 2003. The existence of an efficacious alternate remedy and the absence of exceptional circumstances justified refusal to entertain the batch of writ petitions directly.

Conclusion: The writ petitions were not maintainable and were dismissed, leaving the petitioner to pursue the statutory remedies.

Final Conclusion: The Court declined to exercise extraordinary writ jurisdiction in a tax matter involving mixed questions of fact and law, and directed the assessee to avail the regular appellate and revisional remedies under the statute.

Ratio Decidendi: Where a tax dispute turns on mixed questions of fact and law and the statute provides an efficacious appellate hierarchy, writ jurisdiction should not be invoked to bypass the statutory remedy absent exceptional circumstances.

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