Alternative statutory remedy bars writ relief, while limited protection was granted against immediate bank guarantee encashment.

The writ petition was declined on merits because the challenge to detention and orders adjusting security deposits towards penalty did not disclose an inherent lack of jurisdiction, but only a possible error on merits. The Court held that the petitioner should pursue the statutory revisional remedy under the Kerala Value Added Tax Act instead of invoking writ jurisdiction. However, because immediate encashment of the bank guarantee could prejudice the petitioner before revision was filed, limited interim protection was granted by directing deferment of encashment for two months.

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Issues: Whether the writ petition was maintainable in view of the petitioner's alternative statutory remedy against the orders adjusting security deposits towards penalty, and whether interim protection was warranted against encashment of the bank guarantee.

Analysis: The dispute arose from detention and consequential orders passed under the Kerala Value Added Tax regime. The petitioner contended that the transaction was an inter-State sale and that the impugned orders were without jurisdiction. The Court held that the grievance did not involve an inherent lack of subject-matter jurisdiction, but at most an erroneous decision on merits. In such a situation, the proper course was to invoke the statutory revisional remedy. Since immediate encashment of the bank guarantee could prejudice the petitioner before the revision remedy could be pursued, limited protection was considered necessary.

Conclusion: The writ petition was not entertained on merits, and the petitioner was left free to invoke the statutory remedy under Section 57 of the Kerala Value Added Tax Act or any other available provision. The authorities were directed to defer encashment of the bank guarantee for two months.

Final Conclusion: The matter was disposed of on the basis of an alternate statutory remedy, with limited interim protection granted to preserve the petitioner's position pending recourse to that remedy.

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