Writ interference with tax assessment refused where notice was served, no objection filed, and statutory appeal remained available.

Writ interference with a KVAT assessment order is unwarranted where notice for records and proposed assessment was served, no objection or reply was filed, and no personal hearing was availed. The High Court reiterated that writ jurisdiction is not appellate in nature and will not review the merits of an assessment order when a statutory appeal is available, unless there is jurisdictional infirmity or patent illegality. As the assessment was not shown to be without jurisdiction or contrary to express legal provisions, the writ challenge was rejected and the assessment order left undisturbed.

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Issues: Whether the writ court should interfere with the assessment order under the Kerala Value Added Tax Act, 2003 when the petitioner was issued notice, no objection was filed, and an appeal remedy was available.

Analysis: The assessment record showed that notice was issued for production of records and a proposed assessment was served, yet no reply or objection was filed and no personal hearing was availed. The court held that the impugned order was not shown to be without jurisdiction or contrary to the express provisions of law. In writ jurisdiction, the court does not undertake appellate scrutiny of the merits of an assessment order, and where a statutory appeal lies, interference is not warranted absent jurisdictional infirmity or patent illegality.

Conclusion: The assessment order was not interfered with, and the writ challenge was rejected.

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