Statutory appellate remedy and pre-deposit bar writ relief when an alternate forum is available

A statutory appellate remedy under Section 85 of the Finance Act, together with the pre-deposit condition for filing the appeal, was treated as an adequate alternative to writ jurisdiction under Article 226. The court held that the existence of that remedy could not justify bypassing the appellate forum, and found no basis to interfere with the Single Judge's decision declining writ relief. The challenge was therefore rejected, and the party was relegated to the statutory appeal process.

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Issues: Whether the writ appeal was maintainable in view of the statutory appellate remedy under Section 85 of the Finance Act and the requirement of pre-deposit, and whether the order of the Single Judge declining interference called for reversal.

Analysis: A specific appellate remedy was available to the appellant against the original adjudication order. The existence of that remedy, coupled with the statutory condition of pre-deposit for filing the appeal, could not be treated as a ground to invoke writ jurisdiction under Article 226 of the Constitution of India. The court found no basis to interfere with the Single Judge's view that the appellant should be relegated to the appellate forum.

Conclusion: The writ appeal was not maintainable on merits in the face of the alternate statutory remedy, and the challenge to the order of the Single Judge failed.

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