https://www.taxtmi.com/caselaws?id=127244 A writ petition under Article 226 was held ordinarily unavailable to challenge sales tax liability where the East Punjab General Sales Tax Act, 1948 provided a complete statutory machinery for determination, assessment, payment, appeal, revision, and reference. The availability of an adequate and efficacious alternative remedy was treated as sufficient reason to decline writ interference, since the petition sought to bypass the special procedure created by the taxing statute. The decision underscores that High Court writ jurisdiction will not normally be used to short-circuit an effective internal remedy structure in tax matters. en-us Tue, 28 Apr 1953 00:00:00 +0530 Wed, 06 Mar 2013 10:22:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127244 A writ petition under Article 226 was held ordinarily unavailable to challenge sales tax liability where the East Punjab General Sales Tax Act, 1948 provided a complete statutory machinery for determination, assessment, payment, appeal, revision, and reference. The availability of an adequate and efficacious alternative remedy was treated as sufficient reason to decline writ interference, since the petition sought to bypass the special procedure created by the taxing statute. The decision underscores that High Court writ jurisdiction will not normally be used to short-circuit an effective internal remedy structure in tax matters. Case-Laws VAT and Sales Tax Tue, 28 Apr 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127244