Statutory appeal remedy may replace writ review, with relief on pre-deposit and exclusion of writ time for limitation.

A writ challenge to a revised assessment order may be declined where an effective statutory appeal is available, especially after the assessee had ignored earlier notices. The commentary notes that, because the tax liability had already been paid, the petitioner could be relegated to the appellate remedy under Section 51 of the Tamil Nadu Value Added Tax Act, 2006 without insisting on a 25% pre-deposit. It further states that the period spent pursuing the writ petition should be excluded when computing limitation for the appeal, applying the principle underlying Section 14 of the Limitation Act, so that the appeal can be heard on its own merits.

---

---

Issues: Whether the writ petition challenging the revised assessment order should be entertained despite the availability of an appellate remedy, and whether the petitioner should be granted relief against pre-deposit and limitation for any appeal filed.

Analysis: The impugned assessment was passed after the petitioner failed to respond to the earlier opportunity and to the reminder notice. In view of the admitted payment of the entire tax liability, the Court held that the petitioner could be relegated to the statutory appeal under Section 51 of the Tamil Nadu Value Added Tax Act, 2006 without insisting on 25% pre-deposit. The Court also directed exclusion of the period spent in the writ proceedings while computing limitation, drawing support from the principle underlying Section 14 of the Limitation Act, and left the appeal to be decided on its own merits in accordance with law.

Conclusion: The writ remedy was declined in favour of the statutory appellate remedy, with relief granted against pre-deposit and for exclusion of the writ-pending period in computing limitation.

---