Statutory appeal remedy and accrued tax liability survive business closure, leaving assessment orders undisturbed.

A writ challenge to assessment orders was considered in light of the statutory appeal remedy under Section 107, with the Court noting that Article 226 interference is not ordinarily warranted where an effective alternative remedy exists. It was also stated that, on the plain language of Section 29, cancellation of registration or closure of business does not extinguish tax liability already accrued for earlier periods. On that basis, the assessments were not disturbed and the writ challenge failed.

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Issues: Whether the writ petition challenging the assessment orders was maintainable in view of the statutory appeal remedy and whether cancellation of registration or closure of business extinguished liability for tax already accrued.

Analysis: The petitioner had closed business and relied on intimation of closure and filing of returns for the period of operation. The Court noted that the Act provides an appeal under Section 107 and that, on the plain language of Section 29, cancellation of registration does not wipe out liability accrued for prior periods. In the absence of grounds warranting interference under Article 226, the impugned assessments were not liable to be disturbed.

Conclusion: The writ petition was not maintainable for interference on merits and the challenge to the assessment orders failed.

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