Alternate remedy rule bars writ challenge to revised VAT assessments where statutory appeal remains available.

Revised assessment orders under the Tamil Nadu Value Added Tax Act, 2006 were challenged in writ petitions, but the Court held that the statutory appeal under Section 51 provided an efficacious alternate remedy. No recognised exception to the alternate-remedy rule was established, as there was no shown jurisdictional error, denial of opportunity, or other exceptional circumstance. The grievance relating to alleged misuse of the import export code and purchase suppression was treated as a matter for the customs authorities and, if necessary, for the appellate forum under the Act. The writ petitions were therefore held not maintainable and dismissed, leaving the petitioner to pursue the statutory appellate remedy.

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Issues: Whether the writ petitions challenging revised assessment orders under the Tamil Nadu Value Added Tax Act, 2006 were maintainable in view of the statutory appeal remedy.

Analysis: The impugned revised assessment orders were passed under Section 27(1)(a) of the Tamil Nadu Value Added Tax Act, 2006. The Court noted that an efficacious statutory appeal was available under Section 51 of the Tamil Nadu Value Added Tax Act, 2006 and that none of the recognised exceptions to the rule of alternate remedy was shown. The grievance regarding alleged misuse of the import export code and the resulting purchase suppression dispute was held to be a matter that could be pursued before the customs authorities and, if necessary, placed before the appellate authority in the statutory appeal. In the absence of jurisdictional error, denial of opportunity, or other exceptional circumstance, writ interference was held to be unwarranted.

Conclusion: The writ petitions were not maintainable and were dismissed, leaving the petitioner to work out the statutory appellate remedy under Section 51 of the Tamil Nadu Value Added Tax Act, 2006.

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