Statutory appeal remedy prevails over writ challenge to VAT assessments, subject to timely appeal and pre-deposit conditions.

Writ jurisdiction was declined where the assessee had an effective statutory appeal remedy under the Tamil Nadu Value Added Tax Act, 2006. The Court treated the availability of the appellate forum as the proper course for challenging the assessment orders and did not examine the merits of the tax dispute in writ proceedings. It further required the assessee to pursue the appeal within the stipulated time and to make a 50% pre-deposit of the disputed tax as a condition for that remedy.

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Issues: Whether the writ petitions challenging the assessment orders were liable to be entertained in the presence of the statutory appeal remedy under the Tamil Nadu Value Added Tax Act, 2006, and what consequential directions should follow.

Analysis: The petitioner assailed assessment orders for two assessment years, but the Court noted that the statutory appellate remedy under Section 51 of the Tamil Nadu Value Added Tax Act, 2006 remained available. Taking into account the dispute regarding delay and the revenue's interest, the Court declined to adjudicate the assessment challenge in writ jurisdiction and instead directed the petitioner to pursue the appellate remedy within a specified time, along with a pre-deposit of 50% of the disputed tax.

Conclusion: The writ petitions were not entertained on merits and the petitioner was directed to work out the statutory appeal remedy subject to the stipulated conditions.

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