Statutory remedy prevails over writ challenge to VAT demand and default assessment notices

A writ petition challenging demand and default assessment notices under the Delhi Value Added Tax Act, 2004 was not entertained because the impugned demands and penalties arose from assessment orders and were available within the statutory framework. The petitioner was required to use the remedy provided by the Act rather than pursue writ relief. The petition was directed to be withdrawn and the petitioner was left to proceed under the statutory mechanism. The writ of demand was stayed for six weeks, and the rights and contentions of the parties were kept open.

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Issues: Whether the writ petition challenging the demand notice and the default assessment notices under the Delhi Value Added Tax Act, 2004 should be entertained when the impugned demands and penalties were available under the statutory mechanism.

Analysis: The impugned writ of demand was founded on assessment orders and notices of default assessment of tax and penalty. The Court noted that those demands and penalties were available on the dealer login and ward incharge login, and therefore constituted the basis of the writ of demand. In these circumstances, the petitioner was required to challenge the demands and penalties by invoking the remedy provided under the statutory framework rather than pursuing the writ petition.

Conclusion: The petitioner was directed to withdraw the writ petition and proceed in accordance with the statutory remedy. The writ of demand was stayed for six weeks, and the rights and contentions of the parties were left open.

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