Writ interference limited where assessment reply was considered; alleged natural justice breaches belong in statutory appeal.

Assessment orders under Section 27 of the Tamil Nadu VAT Act were not interfered with in writ jurisdiction because the assessee's detailed reply had been referred to and considered item-wise, including the stock-transfer objection. The grievance was therefore treated as one of alleged inadequacy of consideration, not complete denial of hearing or total non-consideration of the defence, and that issue was held fit for statutory appeal rather than Article 226 review. The assessment orders were left undisturbed, and the assessee was relegated to the appeal remedy with directions that no condition be imposed beyond the statutory 25% pre-deposit and that the appeal be disposed of expeditiously.

---

---

Issues: Whether assessment orders passed under Section 27 of the Tamil Nadu Value Added Tax Act, 2006 were liable to be interfered with in writ jurisdiction on the ground of alleged non-consideration of the reply and alleged violation of natural justice.

Analysis: The assessment orders showed that the petitioner's detailed reply dated 22.11.2021 had been referred to and considered item-wise, including the principal objection regarding stock transfer. On that basis, the case was not one of complete absence of hearing or total non-consideration of the defence. Any grievance that the consideration was insufficient, inadequate, or not persuasive on the facts was held to be a matter for the appellate authority, not for interference under Article 226 of the Constitution of India. The Court also noted the availability of an appellate remedy and accepted that the appellate authority could be directed not to impose further conditions beyond the statutory pre-deposit of 25% and to dispose of the appeal expeditiously.

Conclusion: The writ petitions were not maintainable for interference on the facts pleaded, and the assessment orders were not set aside. The petitioner was relegated to the statutory appeal remedy with the directions indicated.

---