Statutory appellate remedy prevails where assessment records were available but not produced before adjudication.

The Kerala HC noted that the appellant had received a personal hearing before the adjudication order, the show-cause grounds were recorded, and the appellant admitted the relevant assessment records were available but had not been produced. As the order was passed nearly two weeks later, the court considered that the records could still have been furnished before adjudication. In those circumstances, the proper course was to pursue the statutory appeal under the Act against the adjudication order rather than seek writ intervention. The writ appeal was therefore dismissed as not fit for interference.

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Issues: Whether the writ appeal challenging the Single Judge's refusal to interfere with the adjudication order and relegation to the statutory appellate remedy warranted interference.

Analysis: The appellant was given a personal hearing before the adjudication order was passed. The order recorded the grounds on which the show-cause notice had been issued, and the appellant had acknowledged that the records needed for assessment were available but had not been produced at the hearing. The adjudication order was passed nearly two weeks later, during which period the records could have been furnished, but were not. In these circumstances, the remedy lay in pursuing the appeal under the Act against the adjudication order rather than seeking writ interference.

Conclusion: The writ appeal was not fit for interference and was dismissed.

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