https://www.taxtmi.com/caselaws?id=127429 Article 226 writ jurisdiction was held unavailable to challenge a final sales tax assessment where the assessee had an adequate statutory appeal but did not pursue it. The challenge was filed more than two and a half years after finalisation of the assessment, and the Court treated the delay and failure to exhaust the statutory remedy as sufficient to deny relief. The Court declined to consider the merits of the broader attacks on the assessment machinery and the relevant rules. The writ petition was therefore not maintainable and was dismissed. en-us Mon, 14 Feb 1955 00:00:00 +0530 Fri, 08 Mar 2013 17:59:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127429 Article 226 writ jurisdiction was held unavailable to challenge a final sales tax assessment where the assessee had an adequate statutory appeal but did not pursue it. The challenge was filed more than two and a half years after finalisation of the assessment, and the Court treated the delay and failure to exhaust the statutory remedy as sufficient to deny relief. The Court declined to consider the merits of the broader attacks on the assessment machinery and the relevant rules. The writ petition was therefore not maintainable and was dismissed. Case-Laws VAT and Sales Tax Mon, 14 Feb 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127429