Alternate statutory remedy bars writ interference in fiscal assessment disputes absent a clear JKM Graphics violation.

In fiscal matters, where the assessing authority has considered the inspection, notice, reply, personal hearing and the dealer's materials, and the dispute concerns the factual basis for a reduced demand, writ jurisdiction under Article 226 should ordinarily not be invoked. The Court held that the petitioner had an efficacious statutory appeal under the Tamil Nadu Value Added Tax Act, 2006, and the grievance was fit for appellate review rather than writ scrutiny. No violation of the JKM Graphics principle was made out on the facts, so the writ petition was not entertained and the petitioner was relegated to the statutory appellate remedy.

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Issues: Whether the writ petition was maintainable in view of the statutory appellate remedy under the Tamil Nadu Value Added Tax Act, 2006, and whether the facts disclosed any violation of the JKM Graphics principle warranting interference under Article 226.

Analysis: The impugned assessment was passed after inspection, notice, reply, personal hearing, and comparison of the materials furnished by the dealer. The Court found that the assessing authority had applied its mind and had reduced the proposed demand after examining the mismatch issue. The grievance raised by the petitioner, including the factual basis for the reduction in demand, was held to be a matter fit for statutory appeal and not for writ scrutiny. In fiscal matters, the rule of alternate remedy applies with greater rigour, and the petitioner had an efficacious appeal under Section 51 of the Tamil Nadu Value Added Tax Act, 2006. No violation of the JKM Graphics principle was made out on the facts.

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

Ratio Decidendi: In fiscal matters, where an effective statutory appeal is available and no clear violation of the governing assessment principle is shown, writ jurisdiction should ordinarily not be invoked.

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