https://www.taxtmi.com/caselaws?id=148300 A dissolved firm ceases to exist as an assessable entity, and in the absence of express statutory authority, an assessment made against it after dissolution is void for want of jurisdiction. The retrospective amendment did not cure the defect because the order was still framed against a non-existent firm rather than the partners. Although an alternative statutory remedy ordinarily matters, it does not bar writ relief where the impugned assessment is without jurisdiction. The assessment was quashed and recovery under that order was restrained. en-us Wed, 25 Jan 1967 00:00:00 +0530 Thu, 25 Apr 2013 12:27:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148300 A dissolved firm ceases to exist as an assessable entity, and in the absence of express statutory authority, an assessment made against it after dissolution is void for want of jurisdiction. The retrospective amendment did not cure the defect because the order was still framed against a non-existent firm rather than the partners. Although an alternative statutory remedy ordinarily matters, it does not bar writ relief where the impugned assessment is without jurisdiction. The assessment was quashed and recovery under that order was restrained. Case-Laws VAT and Sales Tax Wed, 25 Jan 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148300