Article 226 cannot bypass statutory appeal and pre-deposit requirements where factual disputes belong in the appellate forum.

Writ jurisdiction under Article 226 should not be used to bypass an efficacious statutory appeal or the mandatory pre-deposit condition under the MVAT Act. The Bombay HC held that the assessment and rejection of rectification were appealable, that the dispute over circular transactions and input tax credit turned on factual determinations better left to the appellate authority, and that the record disclosed repeated opportunities on the queries raised, so the alleged denial of hearing did not justify extraordinary interference. The petitioner was therefore relegated to the statutory appeal remedy.

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Issues: Whether the writ petition should be entertained despite the availability of an alternative statutory appeal and the mandatory pre-deposit requirement under the MVAT Act, and whether the alleged denial of hearing justified interference under Article 226.

Analysis: The petition challenged an assessment order and the rejection of rectification, but the impugned assessment order was appealable under the statute. The Court found that the writ jurisdiction was being invoked to bypass the mandatory pre-deposit condition for entertaining the appeal. The dispute regarding circular transactions and input tax credit involved factual determination, which was more appropriately for the appellate authority. The Court also noted that the record showed repeated opportunities and proceedings in relation to the queries raised, so the plea of total denial of hearing was not sufficient to justify extraordinary interference. The reliance on the cited Supreme Court decision was found inapplicable on the facts.

Conclusion: The writ petition was not entertainable and the petitioner was relegated to the statutory appeal remedy.

Ratio Decidendi: Article 226 jurisdiction should not be used to circumvent an efficacious statutory appeal, especially where the dispute turns on factual issues and the grievance of denial of hearing can be addressed in the appellate forum.

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