Writ jurisdiction and statutory appeal: unexplained delay and prior hearing justified refusal to interfere with reassessment orders.

Unexplained delay in challenging reassessment orders, together with the availability of an effective statutory appeal, weighed against interference under Article 226. The Madras HC noted that the impugned assessments were based on dealers' returns and departmental records, and that notices, particulars and personal hearings had already been afforded after an earlier remand. In the absence of any compelling ground such as denial of a fair hearing, the Court declined to exercise writ jurisdiction and dismissed the writ petitions, while granting liberty to pursue the statutory appeal.

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Issues: Whether the Court should interfere under Article 226 of the Constitution of India with the reassessment orders reversing Input Tax Credit under Section 27(2) of the Tamil Nadu Value Added Tax Act, 2006, and whether the writ petitions deserved dismissal on the ground of delay, laches, and availability of appeal.

Analysis: The writ petitions challenged assessment orders relating to earlier assessment years, but they were filed long after the orders were served and no explanation was offered for the delay. The impugned assessments were based on materials drawn from the dealers' returns and departmental records, and the Court noted that the petitioner had earlier obtained remand of the original assessments and that notices, furnished particulars, and personal hearings had been afforded thereafter. In these circumstances, the Court found no basis to exercise writ jurisdiction and held that the petitioner had an efficacious appellate remedy.

Conclusion: The Court declined interference under Article 226 and dismissed the writ petitions, while granting liberty to pursue the statutory appeal.

Ratio Decidendi: Where an assessee challenges reassessment orders after unexplained delay and an effective statutory appeal is available, writ jurisdiction need not be exercised absent a compelling ground such as denial of a fair hearing.

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