Alternate statutory remedy in tax disputes bars writ interference where an appeal remains available under the assessment framework.

In fiscal matters, a writ petition against a revised assessment under the Tamil Nadu Value Added Tax Act, 2006 should ordinarily not be entertained when an effective statutory appeal is available. The Court noted that the assessee had not responded to the revisional notice, and that an appeal lay under the tax statute to the Appellate Deputy Commissioner. It also observed that the petitioner could seek condonation and exclusion of time under the Limitation Act. Applying the rule of alternate remedy with greater rigour in tax disputes, the writ court declined interference and relegated the assessee to the statutory appellate remedy.

---

---

Issues: (i) Whether the writ petition against a revised assessment under the Tamil Nadu Value Added Tax Act, 2006 should be entertained when a statutory appeal remedy was available.

Analysis: The revised assessment was made under Section 27 of the Tamil Nadu Value Added Tax Act, 2006. The assessee had not responded to the revisional notice before the impugned order, and the Court found that the cases relied on by the assessee involved materially different facts, including instances where objections had been filed. The Court also relied on the principle that the availability of an alternate statutory remedy is a rule of discretion and, in fiscal matters, such restraint must be applied with greater rigour. Since an appeal lay to the Appellate Deputy Commissioner under Section 51 of the Tamil Nadu Value Added Tax Act, 2006, and the petitioner could seek condonation and exclusion of time under Section 14 of the Limitation Act, 1963, the writ court declined to interfere.

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

Final Conclusion: Interference in writ jurisdiction was refused in view of the efficacious alternate remedy under the tax statute, leaving the assessee to pursue appeal before the competent appellate authority.

Ratio Decidendi: In fiscal matters, a writ petition should ordinarily not be entertained when an effective statutory appeal remedy is available, unless exceptional circumstances justify departure from the rule of alternate remedy.

---