Writ challenge to assessment order may be declined where notices went unanswered and statutory appeal remained available

A writ challenge to an assessment order is generally not entertained when the assessee ignores repeated notices, fails to file any reply before finalisation, and approaches the Court after substantial delay. The proper course in such circumstances is to pursue the statutory appeal remedy, subject to the applicable time limit and any required pre-deposit. The note also reflects that this position applied to assessments under the TNGST Act, 1959 for part of the period and the TNVAT Act, 2006 for the later period.

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Issues: Whether the writ petition challenging the assessment order should be entertained when the petitioner did not respond to repeated notices and an efficacious statutory appeal remedy was available.

Analysis: The assessment was made under the TNGST Act, 1959 for part of the period and under the TNVAT Act, 2006 for the later period. The petitioner had been issued multiple notices over several years but did not file any reply before the assessment was finalised. The challenge was brought belatedly, nearly two years after the assessment order, and the Court found no sufficient basis to invoke writ jurisdiction in such circumstances. The availability of a statutory appeal was treated as the proper course, and liberty was granted to pursue that remedy within the stipulated time with pre-deposit, if required.

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

Ratio Decidendi: A writ petition against an assessment order will ordinarily not be entertained where the assessee has remained silent despite repeated notices, approaches the Court after inordinate delay, and has an effective statutory appeal remedy.

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