https://www.taxtmi.com/caselaws?id=128859 Availability of an alternative appellate remedy does not bar a writ petition under Article 226 where a quasi-judicial order is passed in breach of natural justice without hearing the affected party. The High Court treated the writ as maintainable and rejected the preliminary objection. It further held that, for an application to set aside an ex parte assessment under section 30 of the U.P. Sales Tax Act, the requirement of depositing "tax admitted to be due" depends on an actual admission of liability; where no return was filed and liability was denied, the authority could not insist on deposit of assessed tax as admitted tax. The refusal to entertain the application was therefore unsustainable, and the matter was remitted for fresh decision after hearing. en-us Fri, 19 Jul 1963 00:00:00 +0530 Fri, 12 Apr 2013 14:00:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128859 Availability of an alternative appellate remedy does not bar a writ petition under Article 226 where a quasi-judicial order is passed in breach of natural justice without hearing the affected party. The High Court treated the writ as maintainable and rejected the preliminary objection. It further held that, for an application to set aside an ex parte assessment under section 30 of the U.P. Sales Tax Act, the requirement of depositing "tax admitted to be due" depends on an actual admission of liability; where no return was filed and liability was denied, the authority could not insist on deposit of assessed tax as admitted tax. The refusal to entertain the application was therefore unsustainable, and the matter was remitted for fresh decision after hearing. Case-Laws VAT and Sales Tax Fri, 19 Jul 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128859