Statutory appellate remedy bars writ interference where the assessee participated after notice and natural justice objections can be raised on appeal.

Where a statutory appellate remedy is available under the Karnataka Value Added Tax Act, 2003, writ interference under Articles 226 and 227 is ordinarily declined, and objections including procedural defects should be raised in appeal. Because the assessee received notice, sought time, and produced books of account before the assessing authority, the reassessment was made after participation in the proceedings, so the plea of denial of natural justice was not accepted. The writ petition was therefore dismissed and the assessee was relegated to the First Appellate Authority.

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Issues: Whether the writ petition was not maintainable in view of the availability of an efficacious alternative appellate remedy, and whether the assessment order could still be assailed on the ground of violation of natural justice.

Analysis: The assessee had received notice for production of books of account, sought time, and thereafter produced the records before the assessing authority. The reassessment was thus made after notice and participation in the proceedings. In such circumstances, the claim of denial of natural justice was not accepted. The Court further held that the Karnataka Value Added Tax Act, 2003 provided an appellate remedy before the First Appellate Authority, where all objections, including the alleged procedural defects, could be raised. In view of that efficacious statutory remedy, interference under Articles 226 and 227 of the Constitution of India was not warranted.

Conclusion: The writ petition was rightly dismissed and the assessee was relegated to the statutory appeal remedy.

Ratio Decidendi: Where a statutory appellate remedy is available and the assessee has participated in the assessment proceedings after notice, the writ court will ordinarily decline interference on grounds of natural justice.

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