Statutory appellate remedy bars writ interference with TNVAT assessment, while delay in appeal may still be condoned to preserve merits review.

Where an effective statutory appeal is available against a TNVAT assessment order concerning stock variation and penalty, the writ court declined to examine the merits and relegated the petitioner to the appellate remedy. The assessment was held assailable under Section 51 of the TNVAT Act, and the prior filing of objections did not justify bypassing the appeal route. To preserve the remedy, the petitioner was permitted to file the appeal within 30 days, and the appellate authority was directed to condone the delay and decide the matter on merits.

---

---

Issues: Whether the writ petition challenging the assessment order was liable to be dismissed in view of the statutory appellate remedy and whether the petitioner should be permitted to pursue the appeal with condonation of delay.

Analysis: The impugned assessment concerned stock variation and penalty under the TNVAT Act. The objections filed by the petitioner had been considered, and the Court found that the assessment could be assailed in appeal under Section 51 of the TNVAT Act. As the writ jurisdiction was invoked instead of the alternative statutory remedy, the Court declined to examine the merits. To protect the petitioner's appellate remedy, the Court directed filing of the appeal within 30 days and directed the appellate authority to condone the delay and decide the matter on merits.

Conclusion: The writ petition was dismissed, while the petitioner was left at liberty to pursue the statutory appeal with delay to be condoned by the appellate authority.

Final Conclusion: The challenge to the assessment order was not entertained in writ jurisdiction, and the petitioner was relegated to the statutory appellate forum with a direction to consider the appeal on merits after condoning delay.

Ratio Decidendi: Where an effective statutory appeal is available, the writ court may decline interference and relegate the party to the appellate remedy, while safeguarding the appeal by directing condonation of delay where appropriate.

---