https://www.taxtmi.com/caselaws?id=156463 An available appellate remedy does not automatically bar writ jurisdiction where it is ineffective or inadequate, particularly on jurisdictional questions. The text further states that penalty under section 11(1) of the Bengal Finance (Sales Tax) Act, 1941 requires default without reasonable cause, so a technical or bona fide lapse is insufficient and the penalty was unsustainable on the stated facts. It also explains that interest under section 10A can be charged only when the statutory conditions are strictly met; returns filed under interim court protection and the absence of a valid revised return did not justify the interest demand. en-us Fri, 11 May 1990 00:00:00 +0530 Thu, 19 Sep 2013 18:57:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156463 An available appellate remedy does not automatically bar writ jurisdiction where it is ineffective or inadequate, particularly on jurisdictional questions. The text further states that penalty under section 11(1) of the Bengal Finance (Sales Tax) Act, 1941 requires default without reasonable cause, so a technical or bona fide lapse is insufficient and the penalty was unsustainable on the stated facts. It also explains that interest under section 10A can be charged only when the statutory conditions are strictly met; returns filed under interim court protection and the absence of a valid revised return did not justify the interest demand. Case-Laws VAT and Sales Tax Fri, 11 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156463