Alternate remedy exception applied where a VAT assessment relied on presumption, leading to remand for fresh verification.

The article states that writ jurisdiction may be exercised despite an alternate statutory remedy in exceptional circumstances, particularly where the matter has remained pending for a substantial period under interim protection and the impugned assessment rests on an unverified presumption. It explains that, in a scrutiny assessment under the Tamil Nadu VAT Act, the assessing authority treated discount as part of sale consideration on the assumption that bills would show sale price below purchase price, but the dealer had filed objections and documents requiring verification. The assessment was therefore set aside and remanded for fresh consideration with an opportunity of hearing and record verification.

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Issues: Whether the writ appeal was maintainable despite the availability of an alternate statutory remedy, and whether the assessment order called for interference and remand for fresh consideration.

Analysis: The assessment was made in a scrutiny proceeding under Section 22(3) of the Tamil Nadu Value Added Tax Act, 2006, but the assessing authority proceeded on a presumption that most bills would show sale price lower than purchase price and treated the discount as part of the sale consideration. The writ petition had remained pending for a long period under interim protection. In such a situation, the rule of alternate remedy was treated as a self-imposed restriction and the long pendency of the matter brought the case within the recognized exception to that rule. Since the assessment required definite findings on the records and the dealer had submitted objections and documents, a fresh opportunity and proper verification were necessary.

Conclusion: The writ appeal was allowed, the assessment was set aside for fresh consideration, and the matter was remanded to the Assessing Officer to redo the assessment after giving the dealer an opportunity of hearing and verification of records.

Ratio Decidendi: Where a statutory alternate remedy exists, writ jurisdiction may still be exercised in exceptional cases, including where the matter has remained pending for a substantial period and the impugned assessment is founded on an unverified presumption rather than a definite factual conclusion.

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