Statutory appeal bars writ interference where assessment order is reasoned and cited precedents were not separately addressed.

A writ petition challenging a service tax assessment order was held not maintainable where a statutory appellate remedy existed and no recognised exception justified bypassing it. The Court found that the assessment order contained reasons for the conclusion reached, and the failure to separately address every precedent cited by the noticee did not amount to absence of reasons or a breach of natural justice. At most, that omission was an error within jurisdiction that could be corrected in appeal. The petition was dismissed, and the petitioner was left to pursue the statutory appeal.

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Issues: Whether the writ petition challenging a service tax assessment order was maintainable despite the statutory appellate remedy on the ground of alleged violation of natural justice for failure to separately deal with every cited precedent.

Analysis: The availability of an appellate remedy does not absolutely bar writ jurisdiction, but interference is ordinarily declined where a complete statutory machinery exists and no recognised exception is made out. The impugned order contained reasons for the assessment conclusion, and the omission to separately answer each authority cited by the noticee did not amount to absence of reasons or a breach of natural justice. Such omission, at the highest, was an error within jurisdiction capable of correction in appeal and did not justify bypassing the appellate forum.

Conclusion: The writ petition was not maintainable on the asserted ground and was dismissed, leaving the petitioner to pursue the statutory appeal.

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