The assessment order at Ext.P11 is challenged before this Court.

2. The learned Government Pleader vigorously opposes the maintainability of the writ petition, on the ground that an appeal is provided under the Kerala Value Added Tax Act, 2003 (for brevity 'the KVAT Act') and there can be no consideration of the issues raised in the writ petition, under Article 226 of the Constitution of India.

3. The learned Counsel for the petitioner however, based on State of H.P & Others v. Gujarat Ambuja Cements [2005 (6) SCC 499] contends that the assessment being not sanctioned by law could be set aside under Article 226 and there is no requirement for the petitioner to be relegated to the alternate remedy.

4. The facts, with respect to the above writ petition is that the petitioner is a registered works contractor, under the Kerala Value Added Tax Act, 2003. The petitioner was first registered in the assessment year 2013-14. He had only one work in the said year being that of four lining of a section of the National Highway between Walayar and Vadakkanchery. The work extended to the two successive assessment years. The petitioner filed an application for compounding under Section 8(a