Statutory appellate remedy preserved for challenge to extension orders, with appeals treated as timely and issues left open.

Where an effective statutory appellate remedy is available against extension orders under the Kerala Value Added Tax Act and the Kerala General Sales Tax Act, the party may be permitted to pursue that remedy, with the appeal treated as filed within time if presented within the stipulated period. The appellate authority must consider the dispute independently, without being influenced by the writ court's findings, and the party's right to seek interim relief before that forum is preserved. The writ appeal succeeded only to that limited extent, enabling the statutory challenge to proceed afresh before the appellate authority.

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Issues: Whether the appellant should be permitted to challenge the impugned extension orders before the Appellate Authority and have the appeals treated as filed within limitation.

Analysis: The dispute related to proceedings extending time for initiation of action under the Kerala Value Added Tax Act and the Kerala General Sales Tax Act. In view of the appellant's willingness to pursue the statutory appeal and the availability of that remedy for examining the disputed contentions, the appellate court modified the writ judgment so that the appellant could carry the challenge before the appropriate appellate forum. The court also protected the appellant's right to seek interim relief and ensured that the appellate authority would decide the matters independently, without being influenced by findings in the writ petition.

Conclusion: The appellant was permitted to file appeals against the impugned orders, and if filed within the stipulated period, those appeals were to be accepted as within time. The appellant's challenge was thus allowed to proceed before the appellate authority.

Final Conclusion: The writ appeal succeeded only to the extent of enabling the statutory appellate challenge and protecting the appellant's right to have the disputed issues decided afresh by the appellate authority.

Ratio Decidendi: Where an effective statutory appellate remedy is available, the court may permit the party to pursue that remedy and direct the appellate authority to treat the appeal as in time, while leaving all issues open for independent consideration.

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