Writ interference declined where hearing was given and an efficacious statutory appeal remained available against the demand order.

An assessee's writ challenge to a demand order failed where the order reflected that personal hearing had been granted and the alleged breach of natural justice was not established. The assessing authority's findings that no business activity was found at the premises and that fake invoices and irregular input tax credit were involved also weighed against writ interference. As the impugned order was appealable and an efficacious statutory appellate remedy was available, the court declined to entertain the writ petition on merits and relegated the petitioner to appeal, with liberty to file it within the stipulated period and be heard by the appellate authority.

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Issues: (i) Whether the impugned demand order was liable to be quashed for breach of natural justice. (ii) Whether the petitioner should be granted writ relief notwithstanding the availability of a statutory appeal.

Issue (i): Whether the impugned demand order was liable to be quashed for breach of natural justice.

Analysis: The order disclosed that the petitioner had been given an opportunity of personal hearing. On that basis, the alleged violation of natural justice was not accepted. The Court also noticed findings recorded by the assessing authority that business activity was not found at the premises and that fake invoices and irregular input tax credit were involved, which made writ interference inappropriate on merits.

Conclusion: The challenge on the ground of breach of natural justice was rejected.

Issue (ii): Whether the petitioner should be granted writ relief notwithstanding the availability of a statutory appeal.

Analysis: The impugned order was held to be appealable. In view of the availability of the statutory appellate remedy, the Court declined to entertain the writ petition on merits and left the petitioner to pursue the prescribed remedy. Liberty was granted to file an appeal within the stipulated period, with a direction that the appellate authority consider it after granting hearing.

Conclusion: Writ relief was declined and the petitioner was relegated to the appellate remedy.

Final Conclusion: The writ petition was not entertained on merits, and the petitioner was directed to pursue the statutory appeal remedy against the impugned order.

Ratio Decidendi: Where an assessee has been afforded hearing and an efficacious statutory appeal is available, writ interference will ordinarily be declined, especially when the assessing authority has recorded prima facie factual findings warranting appellate examination.

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