Alternate statutory remedy bars writ interference against VAT assessment order where appellate review remains effective.

A writ petition challenging an assessment order under the Tamil Nadu Value Added Tax Act, 2006 was held not maintainable where an effective statutory appeal lay under Section 51. The court treated objections on perversity and incorrect appreciation of the contract and legal position as matters for appellate review, not grounds to bypass the alternate remedy in a fiscal matter. The recognised exceptions to the alternate remedy rule, including breach of natural justice, lack of jurisdiction, violation of fundamental rights, and challenge to vires, were found inapplicable. Interference under Article 226 was therefore declined and the petitioner was left to the statutory appellate remedy.

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Issues: Whether the writ petition challenging the assessment order was maintainable in view of the statutory appeal under the Tamil Nadu Value Added Tax Act, 2006 and whether any exceptional circumstance justified interference under Article 226 of the Constitution of India.

Analysis: The impugned order was an assessment order under Section 27 of the Tamil Nadu Value Added Tax Act, 2006. A statutory appeal was available under Section 51 of the same Act, and there was nothing to show that such remedy was inefficacious. The grounds urged, including alleged perversity and incorrect appreciation of the contract and legal position, were held to be matters fit for appellate scrutiny and not a basis to bypass the alternate statutory remedy in a fiscal matter. The recognised exceptions to the alternate remedy rule, including breach of natural justice, excess of jurisdiction, violation of fundamental rights, or challenge to vires, were found not to be attracted.

Conclusion: The writ petition was not maintainable and the petitioner was relegated to the statutory appellate remedy; interference under Article 226 was declined.

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