Statutory appellate remedy preserved despite tribunal non-constitution, so writ jurisdiction should not bypass the appeal route.

A writ petition challenging a tax and penalty order was treated as premature because a statutory appeal remained available. Although the appellate tribunal had not yet been constituted, the removal of difficulties order preserved the appeal mechanism by linking limitation to the date on which the tribunal's President or State President entered office after constitution. The court therefore held that the petitioner was not remediless and could wait to pursue the statutory appeal when the tribunal was constituted. As the goods had already been released, no immediate prejudice was shown, and writ jurisdiction was not invoked to bypass the statutory remedy.

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Issues: Whether the writ petition challenging the tax and penalty order was maintainable despite the availability of an appellate remedy and the non-constitution of the appellate tribunal.

Analysis: The impugned orders were appealable under the statutory appellate provision, and the appeal period was linked to communication of the order. The tribunal had not yet been constituted, but the removal of difficulties order provided that, in such a situation, the limitation period would run from the date on which the President or State President of the tribunal entered office after constitution. In view of this , the petitioner was not left remediless and could await constitution of the tribunal to file the statutory appeal. As the goods had already been released, no immediate prejudice was shown.

Conclusion: The writ petition was not entertained, and the petitioner was directed to avail the statutory appellate remedy before the tribunal when constituted.

Final Conclusion: The challenge was disposed of on the basis that the statutory appeal remained available notwithstanding the present non-constitution of the tribunal.

Ratio Decidendi: Where a statutory appellate remedy is preserved by a removal of difficulties order despite non-constitution of the tribunal, the writ jurisdiction should ordinarily not be invoked to bypass that remedy.

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