https://www.taxtmi.com/caselaws?id=127174 A writ petition under Article 226 was held not maintainable against a provisional or interlocutory sales tax assessment where the U.P. Sales Tax Act, 1948 provided a complete statutory remedy by appeal, revision and reference on a question of law. The court reasoned that the existence of this adequate alternative mechanism meant the assessee had not been denied access to the High Court at the proper stage or in the proper manner. As the impugned assessment was interlocutory in nature, it was not considered fit for exercise of writ jurisdiction, and the petition could not be entertained. en-us Mon, 31 Mar 1952 00:00:00 +0530 Wed, 27 Feb 2013 18:14:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127174 A writ petition under Article 226 was held not maintainable against a provisional or interlocutory sales tax assessment where the U.P. Sales Tax Act, 1948 provided a complete statutory remedy by appeal, revision and reference on a question of law. The court reasoned that the existence of this adequate alternative mechanism meant the assessee had not been denied access to the High Court at the proper stage or in the proper manner. As the impugned assessment was interlocutory in nature, it was not considered fit for exercise of writ jurisdiction, and the petition could not be entertained. Case-Laws VAT and Sales Tax Mon, 31 Mar 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127174