Alternate remedy in tax disputes bars writ relief where an effective statutory appeal is available.

The writ petition was not entertained because the challenge turned on factual objections and the assessing authority's appreciation of those objections, which are matters suited to the statutory appellate forum. In fiscal matters, the rule on alternate remedy applies with greater rigour, and the petitioner had an effective appeal under Section 51 of the Tamil Nadu Value Added Tax Act, 2006. The Court therefore relegated the petitioner to that remedy, while leaving it open to seek condonation of delay and exclusion of time spent before the Court if an appeal is filed.

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Issues: Whether the writ petition should be entertained despite the availability of a statutory appeal under the Tamil Nadu Value Added Tax Act, 2006, and whether the petitioner should be relegated to the alternate remedy.

Analysis: The impugned order was challenged on grounds relating to consideration of objections and the nature of assessment, but those contentions involved factual examination and the manner of appreciation of objections by the assessing authority. The Court held that such grievances fall within the scope of a statutory appeal. In fiscal matters, the rule of alternate remedy applies with greater rigour, and the petitioner had an effective appellate remedy under Section 51 of the Tamil Nadu Value Added Tax Act, 2006. The Court also left it open to the petitioner to seek condonation of delay and exclusion of time spent before the Court if an appeal was filed.

Conclusion: The writ petition was not entertained and the petitioner was relegated to the statutory appellate remedy.

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