Alternative statutory remedy and disputed tax facts led the Court to decline writ review of reassessment orders.

Writ petitions challenging reassessment orders under the Tamil Nadu Value Added Tax Act were not entertained because entitlement to Input Tax Credit and the correctness of reassessment depended on disputed factual questions requiring record-based verification. The Court treated the appellate forum as the proper body to examine those issues, since it could call for the relevant material and conduct a fact-finding exercise. In view of the effective statutory appeal remedy, writ jurisdiction was held inappropriate for deciding the merits of the reassessment.

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Issues: Whether the writ petitions challenging the reassessment orders under the Tamil Nadu Value Added Tax Act, 2006 were maintainable in the face of disputed questions of fact and the availability of a statutory appeal.

Analysis: The dispute concerned the petitioner's entitlement to Input Tax Credit and the correctness of the reassessment, both of which turned on factual issues requiring verification of records and transactions. The Court noted that such controversies are better examined by the appellate authority, which can call for the relevant material and assess the claim in a fact-finding exercise. Since an effective statutory remedy of appeal was available, the writ jurisdiction was not considered the appropriate forum for adjudication of the merits of the reassessment.

Conclusion: The writ petitions were not entertained and the petitioner was directed to pursue the statutory appellate remedy.

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