JUDGMENT :

Vinod Chandran, J.

The appeal is from the judgment of a learned Single Judge relegating the petitioner-appellant to the appellate remedy as available under the Kerala Value Added Tax Act, 2003 (for brevity “KVAT Act”).

2. The question raised against the consideration of the issue on merits, by the learned Senior Government Pleader is the advisability of this Court's interference in the assessment proceedings under Article 226 of the Constitution of India, especially when the learned Single Judge has refused to exercise jurisdiction. This Court, will not, in appeal supplant a reasonable order of the learned Single Judge, merely for reason of it being more reasonable. The learned Senior Government Pleader would strenuously urge on the basis of the decision reported in Titaghur Paper Mills Co.Limited v.State of Orissa and others [(1983) 2 SCC 433] that as long as the assessment is properly made, the nitty-gritty of what has been taxed has to be properly relegated to the statutory authorities who are the fact finding authorities. There is no question of invocation of Article 226 unless the provision under which the proceedings are taken is challenged as ultra vires.

3. The learn