https://www.taxtmi.com/caselaws?id=148280 Writ jurisdiction under Article 226 remained available despite statutory appeal and revision remedies because departmental instructions had already predetermined the outcome, making those remedies a futile formality. The alternative-remedy objection therefore failed, and the Court held that the petitioners could not be forced to pursue ineffective appellate channels. The plea of res judicata was also rejected because the earlier writ had not decided the present dispute on merits, and the current petition additionally challenged the assessment orders themselves. The assessment orders were therefore liable to be set aside, and the tax collected under them was refundable. en-us Wed, 15 Nov 1967 00:00:00 +0530 Thu, 25 Apr 2013 10:15:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148280 Writ jurisdiction under Article 226 remained available despite statutory appeal and revision remedies because departmental instructions had already predetermined the outcome, making those remedies a futile formality. The alternative-remedy objection therefore failed, and the Court held that the petitioners could not be forced to pursue ineffective appellate channels. The plea of res judicata was also rejected because the earlier writ had not decided the present dispute on merits, and the current petition additionally challenged the assessment orders themselves. The assessment orders were therefore liable to be set aside, and the tax collected under them was refundable. Case-Laws VAT and Sales Tax Wed, 15 Nov 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148280