Statutory appellate remedy bars writ interference where invoice-wise verification and supporting documents require factual scrutiny.

Availability of an efficacious statutory appeal under the Tamil Nadu Value Added Tax Act, 2006 weighed against writ intervention, and the appellate forum was treated as the proper venue for examining factual disputes such as invoice-wise break-up and supporting documents. The revised assessment was made after objections and dealt with only confirmed heads, while the assessee had not produced the material sought for the return-of-goods claim. The earlier mismatch ruling was distinguished because it arose on a different factual matrix involving assessment based solely on third-party annexures. On that basis, the writ petition was not entertained on merits and the assessee was relegated to the statutory appellate remedy.

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Issues: Whether the writ petition should be entertained against the revised assessment order in view of the availability of the statutory appeal under the Tamil Nadu Value Added Tax Act, 2006, and whether the principle concerning invoice-wise verification in mismatch matters compelled interference.

Analysis: The impugned assessment was passed after objections and dealt with only certain confirmed heads, while the petitioner had not produced the supporting material sought for the claim relating to return of goods. The reasoning invoked in the earlier mismatch decision was held distinguishable because that case involved an assessment proceeding based solely on third-party annexures without the same factual matrix. In fiscal matters, the availability of an efficacious statutory appeal was treated as a strong reason to decline writ intervention, and the appellate authority was noted to be the proper forum to examine factual issues such as invoice-wise break-up and supporting documents.

Conclusion: The writ petition was not entertained on merits and the petitioner was relegated to the statutory appellate remedy under the Tamil Nadu Value Added Tax Act, 2006.

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