Writ remedy against assessment permitted despite alternative appeal, with remand on merits subject to deposit and reply conditions.

The writ petition was entertained despite the availability of a statutory appeal because the petitioner had not effectively responded to the show cause notice. The assessment order and rectification rejection were directed to be reconsidered on merits by the first respondent, with the impugned assessment treated as an addendum to the show cause notice. Fresh consideration was made conditional on the petitioner depositing 50% of the disputed tax in cash within the stipulated time and filing a reply with supporting documents. On compliance, the protective attachment over the bank account was to be lifted.

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Issues: Whether the assessment order and rectification rejection should be set aside and the matter remitted for fresh consideration on the petitioner complying with specified conditions.

Analysis: The writ petition was entertained notwithstanding the absence of a statutory appeal, in view of the petitioner's failure to respond effectively to the show cause notice. The matter was directed to be reconsidered by the first respondent on merits, subject to deposit of 50% of the disputed tax in cash within the stipulated time and filing of a reply with supporting documents. The impugned assessment was to be treated as an addendum to the show cause notice, and protective attachment on the bank account was to stand lifted upon compliance.

Conclusion: The matter was remitted to the first respondent for fresh orders on merits subject to compliance with the specified conditions.

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