https://www.taxtmi.com/caselaws?id=157253 Writ relief under Article 226 was held unavailable against a statutory notice for sales tax dues where the assessee had repeatedly defaulted and used litigation to delay recovery. The Court stated that section 22(1) of the Sick Industrial Companies (Special Provisions) Act, 1985 did not protect current tax liabilities when the company was not shown to be closed, presently sick, or under revival proceedings, and was carrying on business. It further observed that writ jurisdiction cannot be used to aid tax evasion or to secure instalments merely as an indulgence. The challenge to the sales tax notice therefore failed. en-us Tue, 05 Nov 1991 00:00:00 +0530 Thu, 03 Oct 2013 14:33:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157253 Writ relief under Article 226 was held unavailable against a statutory notice for sales tax dues where the assessee had repeatedly defaulted and used litigation to delay recovery. The Court stated that section 22(1) of the Sick Industrial Companies (Special Provisions) Act, 1985 did not protect current tax liabilities when the company was not shown to be closed, presently sick, or under revival proceedings, and was carrying on business. It further observed that writ jurisdiction cannot be used to aid tax evasion or to secure instalments merely as an indulgence. The challenge to the sales tax notice therefore failed. Case-Laws VAT and Sales Tax Tue, 05 Nov 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157253