Alternate statutory remedy barred writ review of refund and interest computation under the VAT framework.

A writ petition challenging a refund-and-interest computation under the Kerala Value Added Tax Act, 2003 was held inappropriate where an effective statutory appeal was available. Because the dispute turned on factual questions concerning adjustment and calculation, the matter was treated as one for the appellate authority rather than writ jurisdiction. The petition was not entertained and was dismissed with liberty to pursue the statutory remedy.

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Issues: Whether the writ petition was maintainable against the refund-related order when an effective statutory appellate remedy was available.

Analysis: The order challenged in the writ petition arose from computation of refund and interest under the Kerala Value Added Tax Act, 2003. The dispute involved factual questions on the manner of adjustment and calculation, which were within the province of the statutory appellate authority. The availability of an appeal under the statute made invocation of writ jurisdiction inappropriate.

Conclusion: The writ petition was not entertained in view of the alternate statutory remedy and was dismissed, with liberty to pursue the remedy available under the statute.

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