Alternate statutory remedy bars writ challenge where natural justice complaints require factual review and no exceptional circumstance is shown.

A writ petition challenging an assessment order and related show-cause notices was held not maintainable where an efficacious statutory appeal was available. The Bombay High Court found that delay in appellate proceedings and the need to satisfy pre-deposit requirements for interim relief did not justify bypassing the alternate remedy. It also treated the natural justice complaint as one requiring factual examination, which was more appropriately considered by the appellate forum rather than in writ jurisdiction. The petitioner was therefore directed to pursue the statutory appeal, with all contentions left open before the appellate authority.

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Issues: Whether the writ petition challenging the assessment order and show-cause notices was maintainable in view of the availability of an efficacious statutory appeal, and whether alleged breach of natural justice justified bypassing the alternate remedy.

Analysis: The Court found that the petitioner had a statutory appellate remedy and that the assertion of absence of any alternate or efficacious remedy was incorrect. The Court held that the reasons advanced, including delay in appellate proceedings and the need to satisfy pre-deposit requirements for interim relief, were not sufficient to invoke extraordinary writ jurisdiction. The Court also noted that the natural justice grievance was not a case of complete absence of notice or opportunity, but one requiring factual examination, which was better left to the appellate forum.

Conclusion: The writ petition was not entertained and the petitioner was relegated to the alternate statutory remedy, with all contentions left open before the appellate authority.

Final Conclusion: The challenge to the assessment was declined at the writ stage on the ground of alternate remedy, leaving the petitioner to pursue the statutory appeal.

Ratio Decidendi: Extraordinary writ jurisdiction will not ordinarily be exercised to bypass an efficacious statutory appeal, especially where the grievance requires factual adjudication and no exceptional circumstance is shown.

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