Statutory appeal bars writ interference where disputed tax facts and hearing objections can be raised before appellate authorities.
Where an efficacious statutory appeal is available under the Tamil Nadu Value Added Tax Act, writ jurisdiction under Article 226 should ordinarily not be used to examine disputed facts or the merits of an assessment order. The Court held that appellate authorities are the proper forum to evaluate documents and evidence, and that judicial review is confined to the decision-making process. As the assessment order showed opportunities for hearing and objections had been granted, and no exceptional urgency or gross injustice was demonstrated, mere allegation of natural justice violation was insufficient to bypass the statutory remedy. The writ petitions were not entertained, with liberty to pursue the appeal remedy.
Issues: Whether the writ petitions challenging the assessment order were maintainable despite the statutory appellate remedy under the Tamil Nadu Value Added Tax Act, 2006, and whether alleged denial of opportunity justified interference under Article 226 of the Constitution of India.
Analysis: The assessment order was appealable under the statutory scheme, which provided a hierarchy of remedies culminating in appeal or revision. The Court held that appellate authorities are the proper forums for deciding disputed questions of fact and examining documents and evidence. Judicial review under Article 226 is confined to the decision-making process and not the merits of the assessment itself. The Court also noted from the assessment order that opportunities of hearing and time for filing objections had been granted, and the petitioner had not exhausted those opportunities. Mere allegation of violation of natural justice, without more, did not justify bypassing the statutory appeal, particularly when no exceptional urgency or gross injustice was shown.
Conclusion: The writ petitions were not entertained on merits, and the petitioner was left to pursue the statutory appellate remedy.
Final Conclusion: The challenge to the assessment order was declined in writ jurisdiction, with liberty reserved to approach the appellate authority in accordance with law.
Ratio Decidendi: Where an efficacious statutory appeal is available, writ jurisdiction should ordinarily not be invoked to decide disputed facts, and alleged procedural violation will not by itself justify bypassing the appellate remedy unless exceptional grounds are shown.
TaxTMI 
AI Drafter ✕
TaxTMI 
