https://www.taxtmi.com/caselaws?id=128037 Writ interference under Article 226 is not available to stop pending sales tax assessment proceedings unless a clear jurisdictional defect is shown on the record. The article notes that the impugned notices under the East Punjab General Sales Tax Act, 1948 were challenged as time-barred and invalid, but the record did not establish initiation beyond the statutory period or any facial invalidity in the notice. It emphasises that prohibition is not meant to arrest ordinary assessment proceedings and that an adequate statutory remedy against any adverse final assessment weighs against extraordinary writ relief. On that basis, the writ petition was treated as not maintainable at that stage. en-us Wed, 06 Apr 1960 00:00:00 +0530 Tue, 26 Mar 2013 11:28:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128037 Writ interference under Article 226 is not available to stop pending sales tax assessment proceedings unless a clear jurisdictional defect is shown on the record. The article notes that the impugned notices under the East Punjab General Sales Tax Act, 1948 were challenged as time-barred and invalid, but the record did not establish initiation beyond the statutory period or any facial invalidity in the notice. It emphasises that prohibition is not meant to arrest ordinary assessment proceedings and that an adequate statutory remedy against any adverse final assessment weighs against extraordinary writ relief. On that basis, the writ petition was treated as not maintainable at that stage. Case-Laws VAT and Sales Tax Wed, 06 Apr 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128037