https://www.taxtmi.com/caselaws?id=151232 Section 17 of the U.P. Sales Tax Act, 1948 bars civil court jurisdiction in matters covered by the Act, but that exclusion does not apply where the assessing authority has not complied with the statute or has acted in breach of fundamental judicial procedure. On the facts described, the assessing officer relied on secret information without examining the purchaser, despite the assessee's categorical denial of any sale to that party. That failure to test the material by basic procedural standards was treated as a fatal defect, so the civil suit was not barred and the assessment orders were liable to be set aside. en-us Tue, 27 Jul 1976 00:00:00 +0530 Sat, 01 Jun 2013 18:27:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151232 Section 17 of the U.P. Sales Tax Act, 1948 bars civil court jurisdiction in matters covered by the Act, but that exclusion does not apply where the assessing authority has not complied with the statute or has acted in breach of fundamental judicial procedure. On the facts described, the assessing officer relied on secret information without examining the purchaser, despite the assessee's categorical denial of any sale to that party. That failure to test the material by basic procedural standards was treated as a fatal defect, so the civil suit was not barred and the assessment orders were liable to be set aside. Case-Laws VAT and Sales Tax Tue, 27 Jul 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151232