Alternate remedy rule bars delayed writ challenge to tax reassessment where statutory appeal remains available.

A writ challenge to a reassessment order under the Tamil Nadu Value Added Tax Act was held not maintainable because it was filed nearly two years late, the delay was unexplained, and the taxpayer had already been given notice and personal hearing but did not effectively participate. The court applied the alternate remedy rule strictly in fiscal matters and noted that the statutory appeal could examine factual disputes and verification issues. No exceptional ground, including any breach of natural justice, justified writ interference, so the dispute was left to the appellate remedy.

---

---

Issues: Whether the writ petition challenging the reassessment order under the Tamil Nadu Value Added Tax Act, 2006 was maintainable in view of the unexplained delay and the availability of an effective statutory appeal.

Analysis: The writ petition was filed nearly two years after the impugned order and the delay was not satisfactorily explained. The petitioner had received multiple opportunities before the assessing authority, including notice and personal hearing, but did not effectively participate. The cases relied upon by the petitioner were held to be distinguishable on facts. The Court also applied the alternate remedy rule with greater rigour in fiscal matters and noted that the statutory appeal mechanism was available to test factual disputes and verification issues. No exceptional circumstance warranting interference in writ jurisdiction was made out.

Conclusion: The writ petition was not maintainable and interference in writ jurisdiction was declined.

Final Conclusion: The challenge to the impugned tax order failed, and the matter was left to the statutory appellate remedy.

Ratio Decidendi: In fiscal matters, writ jurisdiction should not ordinarily be exercised when an effective statutory appeal is available, especially where the challenge is delayed and no breach of natural justice or other exceptional ground is established.

---