Statutory alternative remedy limits writ review in reassessment challenge under Kerala VAT law, despite jurisdiction and natural justice claims

A writ challenge to reassessment orders under the Kerala Value Added Tax Act, 2003 was considered against the background of an available statutory appeal. The court noted that the dispute involved factual questions, including whether the procedure under Section 25AA had been followed, and treated the alternative appellate remedy as a strong reason against resort to Article 226. Allegations of jurisdictional error and breach of natural justice were not treated as sufficient, on the facts presented, to bypass the statutory remedy, and the dismissal of the writ petition was sustained.

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Issues: Whether the writ petition challenging the reassessment orders under the Kerala Value Added Tax Act, 2003 was maintainable in view of the statutory appellate remedy, notwithstanding the allegations of jurisdictional error and violation of natural justice.

Analysis: The challenge to the assessment orders turned on disputed questions of fact, including whether the procedure under Section 25AA had been followed by the assessing authority. The existence of an efficacious alternative remedy by way of appeal under the statute weighed against invocation of writ jurisdiction under Article 226. The claim of jurisdictional error or violation of natural justice was not found sufficient to bypass the statutory remedy in the facts of the case.

Conclusion: The writ appeal was held not to warrant interference, and the dismissal of the writ petition was sustained.

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