Statutory appeal bars writ intervention absent jurisdictional error or natural justice breach in VAT appellate review.

Where an effective statutory appeal is available under the Tamil Nadu Value Added Tax Act, 2006, writ jurisdiction under Article 226 should not ordinarily be used to bypass that remedy. The appellate authority had considered the assessment order, including reversal of input tax credit on purchases from cancelled dealers and penalty, and had recorded findings on the issues raised. In the absence of any jurisdictional error or proved violation of natural justice, the writ petition was held not maintainable and the appellate order was sustained, leaving the petitioner to pursue the statutory remedy before the Tribunal if so advised.

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Issues: Whether the writ petition was maintainable when a statutory appeal was available under the Tamil Nadu Value Added Tax Act, 2006, and whether the impugned appellate order suffered from violation of natural justice or non-application of mind.

Analysis: The appellate authority had considered the assessment order and recorded findings on the points raised, including the reversal of input tax credit on purchases from cancelled dealers and the penalty. The Court held that the petitioner had an effective statutory remedy by way of appeal to the Tribunal under Section 58 of the Tamil Nadu Value Added Tax Act, 2006, including the limited power of condonation under the proviso to Section 58(1)(b). In the absence of any jurisdictional error or proved violation of natural justice, writ jurisdiction under Article 226 was not to be invoked to bypass the statutory remedy.

Conclusion: The writ petition was not maintainable and the challenge to the appellate order failed.

Final Conclusion: The impugned order was upheld in writ jurisdiction, and the petitioner was left to pursue the statutory appellate remedy before the Tribunal if so advised.

Ratio Decidendi: Where an effective statutory appeal exists, writ jurisdiction will not ordinarily be exercised absent a clear jurisdictional error or breach of natural justice, especially when the authority has applied its mind and recorded findings on the issues before it.

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