Writ interference in revised tax assessment declined where statutory appeal remained available and facts were disputed.

Writ interference with a revised assessment under the Tamil Nadu Value Added Tax Act was declined because the assessee had received the revisional notice, raised no objection to the proposal, and did not seek personal hearing. The assessment was therefore completed on the basis of available records, and the challenge was treated as one turning on disputed facts rather than a jurisdictional error. The Court also noted that a statutory appellate remedy remained available, subject to limitation and pre-deposit, and for that reason the writ petition was rejected.

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Issues: Whether interference was warranted with the revised assessment order passed under the Tamil Nadu Value Added Tax Act, 2006, and whether the writ petition should be entertained despite the availability of a statutory appeal.

Analysis: The writ petitioner had received the revisional notice, expressed no objection to the proposal, and did not avail the opportunity of personal hearing. In these circumstances, the revised assessment was passed on the basis of available records. The challenge before the Court was essentially on merits and turned on disputed facts. The Court found no ground to interfere in writ jurisdiction and noted that an appeal under the statutory appellate provision remained available, subject to limitation and pre-deposit.

Conclusion: Interference with the impugned revised assessment was declined, and the writ petition was rejected in view of the available alternative appellate remedy.

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