Statutory appellate remedy bars writ review; HC relegates taxpayers to appeal with interim protection and relaxed pre-deposit.

Assessment and penalty orders were held to be challengeable by the statutory appellate remedy, so the HC declined to examine the writ petitions on merits under Article 226 when that remedy had not been exhausted. The petitioners were relegated to appeal, with liberty to file appeals within the stipulated time. The Court also dispensed with the pre-deposit condition for any timely appeal, taking note of the earlier deposit in the connected litigation, and ordered protection against coercive steps until the appeals were disposed of.

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Issues: Whether the writ petitions challenging the assessment and penalty orders were maintainable in view of the statutory appellate remedy, and whether the petitioners should be relegated to appeal with consequential interim protection.

Analysis: The assessment and penalty orders were amenable to appeal under Section 31 of the Andhra Pradesh VAT Act, 2005. Since that remedy had not been availed, the Court declined to enter into the merits of the dispute under Article 226 of the Constitution of India. The Court also took note of the earlier deposit made in the round of litigation and granted relief by dispensing with the pre-deposit condition for any appeal filed within the stipulated time. Protection against coercive steps was also ordered till disposal of the appeal.

Conclusion: The writ petitions were not entertained on merits and the petitioners were relegated to the statutory appellate remedy, with liberty to file appeals within the time granted and with interim protection as directed.

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