Alternate-remedy rule in tax matters bars writ jurisdiction where a statutory appeal is available and no exception is shown.

In fiscal matters under the Tamil Nadu Value Added Tax Act, 2006, writ jurisdiction is ordinarily not exercised where an effective statutory appeal under Section 51 is available, and mixed questions of fact and law are better addressed in appeal. The recognised exceptions to the alternate-remedy rule, including breach of fundamental rights, violation of natural justice, lack of jurisdiction, or challenge to vires, were not established on the facts. The assessment-related writ petition was therefore held not maintainable, and the petitioner was directed to pursue the statutory appellate remedy. The plea concerning exclusion of time for limitation was left open for the appellate authority if an appeal is filed.

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Issues: Whether the writ petition was maintainable in view of the statutory appeal remedy under the Tamil Nadu Value Added Tax Act, 2006, and whether any recognized exception to the alternate-remedy rule justified exercise of writ jurisdiction.

Analysis: The impugned assessment-related order was amenable to a statutory appeal under Section 51 of the Tamil Nadu Value Added Tax Act, 2006. The challenge raised mixed questions of fact and law that were more appropriately examinable in appeal. In fiscal matters, the rule of alternate remedy applies with greater rigour, and writ jurisdiction is ordinarily not invoked unless a recognized exception exists, such as breach of fundamental rights, violation of natural justice, lack of jurisdiction, or challenge to vires. On the facts presented, no such exception was established. The plea regarding exclusion of time for limitation was left open to be considered by the appellate authority if an appeal is filed.

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

Ratio Decidendi: In fiscal matters, writ jurisdiction will ordinarily not be exercised where an effective statutory appeal lies, unless a narrowly recognized exception to the alternate-remedy rule is shown.

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