Alternate statutory remedy bars writ challenge to VAT appellate order; petitioner must pursue appeal before Tribunal.

A writ petition challenging a first appellate order under the Tamil Nadu Value Added Tax Act, 2006 was held not maintainable because an efficacious statutory appeal to the Tribunal was available under Section 58. The Court refused to bypass the alternate remedy on the grounds of a pending revision in another assessment year, alleged non-compliance with conditions for a further appeal, or claimed non-consideration of a case law. It distinguished the Supreme Court decision in Steel Authority of India on the basis that that case involved complete non-application of mind in the appellate order, which was not shown here. Emphasising restraint in fiscal matters, the Court directed the petitioner to pursue the statutory appeal before the Tribunal.

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Issues: Whether the writ petition challenging the first appellate order under the Tamil Nadu Value Added Tax Act, 2006 was maintainable in view of the available statutory appeal to the Tribunal under Section 58.

Analysis: The impugned order arose under the Tamil Nadu Value Added Tax Act, 2006 and the petitioner had already availed the statutory appellate route. The Court held that the pendency of a revision in another assessment year, the obligation to comply with the conditions for filing a further appeal, and the alleged non-consideration of a case law were not grounds to bypass the alternate remedy. The Court further held that the reliance on the Supreme Court decision in Steel Authority of India was distinguishable on facts, since that case involved complete non-application of mind in the appellate order, which was not shown here. Applying the principle that writ jurisdiction should be exercised with greater restraint in fiscal matters, the Court found that the petitioner should be relegated to the statutory appeal before the Tribunal.

Conclusion: The writ petition was not maintainable against the impugned order in view of the efficacious alternate remedy under the Act, and the petitioner was required to pursue the appeal before the Tribunal.

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