Statutory appellate remedy bars writ interference against assessment order, with expeditious Tribunal consideration and limited future liberty preserved.

Where an efficacious statutory appeal was available against the assessment order under the Value Added Tax Act, 2008, writ interference was declined and the petitioner was relegated to the appellate remedy. The Court noted that a coordinate bench had taken the same approach in a similar matter. The petitioner was directed to prefer the appeal, and the Tribunal was asked to decide the pending appeal expeditiously. The appellate authority was also restrained from passing a final order for a limited period so the Tribunal's decision could be considered. Liberty to invoke Article 226 after the Tribunal's decision was preserved, subject to the Court's discretion.

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Issues: Whether the writ petition should be entertained in view of the statutory appellate remedy against the assessment order and the pending proceedings before the Tribunal.

Analysis: The assessment order was amenable to appeal under the Value Added Tax Act, 2008. A coordinate bench had already declined interference in a similar matter and had relegated the petitioner to the appellate remedy. In view of that course, the petitioner was directed to prefer an appeal against the impugned assessment order. The Tribunal was directed to decide the pending appeal expeditiously, and the appellate authority was also directed not to pass a final order for a limited period so that the Tribunal's decision could be considered. Liberty was preserved to approach the Court under Article 226 after the Tribunal's decision, subject to the Court's discretion. Any request for interim relief in the appellate proceedings was also left open for consideration on its own merits.

Conclusion: The writ petition was not entertained on merits and the petitioner was relegated to the statutory appellate remedy.

Final Conclusion: The matter was disposed of by directing the petitioner to pursue the statutory appeal, with expeditious consideration of the connected Tribunal proceedings and limited liberty for future recourse under writ jurisdiction after the Tribunal's decision.

Ratio Decidendi: Where an efficacious statutory appeal is available against an assessment order, writ interference may be declined and the party relegated to the appellate forum, while preserving limited future recourse in appropriate cases.

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