https://www.taxtmi.com/caselaws?id=149836 A writ of prohibition may issue at the threshold when a taxing authority lacks prima facie jurisdictional facts, and the availability of appeal or revision does not bar intervention where the assumption of jurisdiction is patently unsustainable. Proceedings cannot be continued against a dissolved association of persons unless the statute expressly authorises assessment of the dissolved entity; liability of former members alone is not a charging or enabling provision. Best judgment assessment cannot rest on conjecture or bare suspicion: where no material shows an actual sale or purchase within the State, the notice is founded on non-existent jurisdictional facts and is liable to be quashed. en-us Fri, 13 Mar 1970 00:00:00 +0530 Sat, 04 May 2013 11:55:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149836 A writ of prohibition may issue at the threshold when a taxing authority lacks prima facie jurisdictional facts, and the availability of appeal or revision does not bar intervention where the assumption of jurisdiction is patently unsustainable. Proceedings cannot be continued against a dissolved association of persons unless the statute expressly authorises assessment of the dissolved entity; liability of former members alone is not a charging or enabling provision. Best judgment assessment cannot rest on conjecture or bare suspicion: where no material shows an actual sale or purchase within the State, the notice is founded on non-existent jurisdictional facts and is liable to be quashed. Case-Laws VAT and Sales Tax Fri, 13 Mar 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149836