Alternate remedy in tax matters bars writ interference where disputed facts and statutory appeal remedy remain available.

Writ interference against reversal of input tax credit under the Tamil Nadu VAT Act was declined because the assessment turned on disputed factual findings, including the cancellation of selling dealers' registrations before the purchases, and the statute provided an efficacious appeal. The Court reiterated that in tax matters the alternate remedy rule applies with greater rigour, and factual errors in the assessment can be examined by the appellate authority, including questions of delay and exclusion of time under the Limitation Act. The assessee was therefore relegated to the statutory appeal remedy.

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Issues: Whether the writ petition challenging reversal of input tax credit under the Tamil Nadu Value Added Tax Act, 2006 was liable to be entertained in view of the disputed factual findings and the availability of an alternate statutory appeal.

Analysis: The impugned assessment proceeded after notice, personal hearing, and consideration of purchase bills and bank statements, and it recorded a factual finding that the selling dealers' registrations had been cancelled before the relevant purchases. The challenge therefore turned substantially on factual disputes regarding the chronology of cancellation and purchases. In tax matters, the rule of alternate remedy applies with greater rigour, and writ jurisdiction is ordinarily not exercised where the statute provides an appeal against the assessment order. The Court also noted that any error in the factual appreciation could be agitated before the appellate authority, including on questions of delay and exclusion of time under the Limitation Act.

Conclusion: The writ petition was not entertained and the petitioner was left to pursue the statutory appeal remedy.

Final Conclusion: Interference under writ jurisdiction was declined because the assessment involved factual findings and an efficacious appellate remedy was available under the tax statute.

Ratio Decidendi: In tax matters, where an assessment order is founded on factual findings and a statutory appeal is available, the writ court should ordinarily decline interference and relegate the assessee to the alternate remedy.

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