Statutory appellate remedy prevails when writ jurisdiction is invoked against an assessment order.

The High Court declined to entertain a writ petition challenging an assessment-related order because a statutory appeal was available under Section 51 of the Uttarakhand Value Added Tax Act, 2005. It held that examining the merits in writ jurisdiction at the first instance would render the appellate remedy redundant. The petitioner was therefore directed to pursue the statutory appeal rather than seek immediate writ intervention.

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Issues: Whether the writ petition challenging the order of the assessing authority should be entertained when a statutory appeal was available under the Value Added Tax Act.

Analysis: The petitioner sought interference under writ jurisdiction against the assessment-related order. The Court declined to examine the merits because doing so would render the statutory appellate remedy under Section 51 of the Uttarakhand Value Added Tax Act, 2005 redundant. In the circumstances, the proper course was to pursue the statutory appeal rather than invoke writ jurisdiction at the first instance.

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

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