https://www.taxtmi.com/caselaws?id=155125 A writ challenge to sales tax assessments was held inappropriate where the Kerala General Sales Tax Act and the Central Sales Tax Act provided an effective statutory hierarchy of appeal, second appeal, and revision. The grounds of lack of authority of law, double taxation, and infringement of fundamental rights were treated as matters that could be raised before the statutory forums. In revenue matters, where the statute itself creates the liability and the challenge mechanism, the assessee must ordinarily exhaust the prescribed remedies and cannot bypass them through writ jurisdiction. No exceptional circumstance was shown to justify departure from that rule, so the assessment challenge failed. en-us Wed, 15 Oct 1986 00:00:00 +0530 Sat, 31 Aug 2013 15:51:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155125 A writ challenge to sales tax assessments was held inappropriate where the Kerala General Sales Tax Act and the Central Sales Tax Act provided an effective statutory hierarchy of appeal, second appeal, and revision. The grounds of lack of authority of law, double taxation, and infringement of fundamental rights were treated as matters that could be raised before the statutory forums. In revenue matters, where the statute itself creates the liability and the challenge mechanism, the assessee must ordinarily exhaust the prescribed remedies and cannot bypass them through writ jurisdiction. No exceptional circumstance was shown to justify departure from that rule, so the assessment challenge failed. Case-Laws VAT and Sales Tax Wed, 15 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155125