Statutory appellate remedy bars writ challenge to assessment where notice and hearing were afforded and no natural justice breach was shown.

A writ challenge to an assessment order was held not maintainable where an effective statutory appeal was available under Section 51 of the Tamil Nadu Value Added Tax Act, 2006. The Court found no violation of natural justice or lack of jurisdiction because the assessee had been given adequate notice and personal hearing opportunities, but failed to participate effectively and repeatedly sought adjournments. In these circumstances, Article 226 was not the proper forum for testing the assessment, and the assessee was left to pursue the statutory appellate remedy.

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Issues: Whether the writ petition challenging the assessment order was maintainable in view of the available statutory appeal and whether there was any violation of natural justice warranting interference under Article 226 of the Constitution of India.

Analysis: The petitioner was found to have been afforded adequate opportunities, including notice and personal hearing, but did not effectively participate in the assessment proceedings. The assessment order recorded repeated requests for adjournment and the petitioner's failure to appear, while the Court found no material to show violation of natural justice or lack of jurisdiction. In view of the statutory remedy of appeal under Section 51 of the Tamil Nadu Value Added Tax Act, 2006, the writ jurisdiction was held not to be the proper forum for challenge.

Conclusion: The writ petition was not maintainable and was rejected, leaving the petitioner to pursue the statutory appeal.

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