Alternative statutory remedy bars writ jurisdiction absent exceptional grounds in VAT assessment challenges.

A writ petition challenging an assessment order under the Uttar Pradesh Value Added Tax Act, 2008 was declined where a statutory appeal was available and no recognised exceptional ground was pleaded to bypass that remedy. The court noted that the petitioner had already litigated the VAT liability issue under Section 59 and had been held liable under the statute, which reinforced recourse to the appellate mechanism. Reliance on other decisions did not assist on the facts found. The petition was therefore held not maintainable in the circumstances, and the petitioner was left to pursue the statutory remedy.

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Issues: Whether the writ petition challenging the assessment order was maintainable despite the availability of a statutory appeal, and whether any exceptional ground existed to invoke writ jurisdiction.

Analysis: The assessment order was passed under the Uttar Pradesh Value Added Tax Act, 2008 and an appeal lay under the statute. The petitioner had already pursued the question of VAT liability under Section 59 of the Act, and an order had been passed holding it liable for VAT. In the absence of any pleaded circumstance falling within the recognised exceptions for bypassing an alternative remedy, the writ court declined to entertain the petition. The reliance placed on other decisions did not assist the petitioner on the facts found here.

Conclusion: The writ petition was not maintainable in the facts of the case and was dismissed, leaving the petitioner to pursue the statutory remedy.

Ratio Decidendi: Where a statutory appellate remedy is available, writ jurisdiction will not ordinarily be exercised unless a recognised exceptional ground is shown; a prior determination of the same liability issue under the statute further supports relegation to the statutory remedy.

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