Alternate statutory remedy bars writ review where natural justice objections can be raised in appeal

An effective statutory appeal under Section 58 of the Tamil Nadu Value Added Tax Act, 2006 barred recourse to writ jurisdiction where the grievance was alleged breach of natural justice. The Court stated that the appellate forum could examine both procedural objections and the merits of the assessment on the record, so the existence of an adequate alternate remedy justified relegation to the statutory appeal process.

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Issues: Whether the writ appellant could bypass the statutory appellate remedy under Section 58 of the Tamil Nadu Value Added Tax Act, 2006 by invoking writ jurisdiction on the ground of alleged breach of principles of natural justice.

Analysis: The statutory appeal under Section 58 provided an effective remedy to challenge both procedural and merits-based objections. The Court held that even if a breach of natural justice was alleged, such a grievance could be raised before the appellate forum, which was competent to examine the records and the validity of the assessment. The availability of an effective alternate remedy therefore justified relegation to the statutory appellate process.

Conclusion: The writ appellant was not entitled to bypass the alternate remedy. The matter was relegated to the statutory appellate authority for consideration in accordance with law.

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