Writ interference in assessment orders declined where reply was considered, hearing granted, and statutory appeal remained available.

A writ challenge to an assessment order was declined where the authority had considered the taxpayer's reply and granted a personal hearing, including a reminder that was not utilised. The court held that no interference was warranted in writ jurisdiction because the statutory appellate remedy remained available, and the petitioner was relegated to the appellate authority.

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Issues: Whether the impugned assessment order warranted interference in writ jurisdiction, and whether the petitioner should be relegated to the statutory appellate remedy.

Analysis: The impugned order was found to have been passed after considering the petitioner's reply, and an opportunity of personal hearing had been granted, along with a reminder, which was not availed. In these circumstances, the challenge to the order was not entertained in writ jurisdiction, and the petitioner was directed to pursue the statutory appeal.

Outcome: No interference was called for in the writ petition, and the petitioner was relegated to the appellate authority.

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