Article 226 review limited where VAT recovery follows final assessment and delayed appeal issues belong to the appellate authority.

Article 226 interference was unwarranted against recovery proceedings arising from a final ex parte VAT assessment, because the assessment had already attained finality and the recovery citation merely enforced the tax dues. The petitioner's claim for release of books and documents, said to be lying in premises taken over by a bank, was left to be pursued before the Debts Recovery Tribunal in the pending Section 17 SARFAESI proceedings. Questions about the availability of the documents, the entertainability of a delayed appeal, and condonation of delay were held to fall within the appellate authority's domain. No writ relief was granted and the recovery challenge was rejected.

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Issues: Whether the Court should interfere under Article 226 with the recovery proceedings arising from the ex parte VAT assessment and direct release of documents for enabling a delayed statutory appeal.

Analysis: The assessment order had already attained finality and the recovery citation was issued to recover tax dues under that order. The petitioner's grievance regarding books and documents lying in the factory premises taken over by the bank could be pursued before the Debts Recovery Tribunal in the pending proceedings under Section 17 of the SARFAESI Act. Interference in writ jurisdiction was found unwarranted, especially where the availability of the documents, the entertainability of a belated appeal, and the question of condonation of delay were matters for the appellate authority. In intra-court appeal, interference was also confined to patent illegality, which was not shown.

Conclusion: The challenge to the recovery proceedings was rejected and no writ relief was granted.

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