Alternative statutory remedy bars writ review where VAT appeal remains available and Covid limitation exclusion applies.

A writ challenge to a VAT assessment order was declined because an effective statutory appeal was available under the Andhra Pradesh Value Added Tax Act, 2005, and the petitioner was relegated to that appellate remedy. The Court also noted that the period from 15.03.2020 to 14.03.2021 was excluded for limitation in terms of the Supreme Court's Covid-19 limitation orders, which affected computation of time for pursuing the appeal. The writ jurisdiction was therefore not used for a merits determination, and the substantive tax dispute remained unadjudicated.

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Issues: Whether the writ petition challenging the assessment order should be entertained when an statutory appeal was available under the Andhra Pradesh Value Added Tax Act, 2005, and whether the limitation period stood extended in view of the Supreme Court's Covid-19 limitation orders.

Analysis: The availability of an appeal under Section 31 of the Andhra Pradesh Value Added Tax Act, 2005 furnished an effective alternative statutory remedy against the assessment order. The Court also noted that the period from 15.03.2020 to 14.03.2021 stood excluded for computation of limitation in terms of the Supreme Court's order in the suo motu limitation proceedings. In these circumstances, the writ jurisdiction was not invoked for a merits determination and the petitioner was relegated to the appellate remedy.

Conclusion: The writ petition was not entertained on merits and the petitioner was directed to pursue the statutory appeal; the matter was disposed of in favour of neither side on the substantive tax dispute.

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