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Issues: Whether the writ petition challenging the tax demand and assessment order was maintainable despite the availability of a statutory appeal under the Himachal Pradesh Value Added Tax Act, 2005, and whether any exception to the alternate remedy rule was made out.
Analysis: The petition was filed under Article 226 of the Constitution of India against an order passed under Section 21 of the Himachal Pradesh Value Added Tax Act, 2005. Section 45 of the Act provides a statutory appeal against an original assessment order and prescribes a limitation period for filing such appeal. The challenge was brought after expiry of the prescribed period, and the writ remedy was invoked to avoid the statutory bar of limitation. The Court found that the petitioner had an efficacious alternative remedy which was not availed within time. The plea of violation of natural justice was not accepted as sufficient to bypass the statutory appellate mechanism in the facts of the case.
Conclusion: The writ petition was not maintainable and was dismissed in favour of the Revenue.
Ratio Decidendi: Where a statute provides an efficacious appellate remedy subject to limitation, a writ petition will ordinarily not be entertained merely to circumvent the failure to avail that remedy in time, unless a recognised exception to the alternate remedy rule is clearly established.
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