https://www.taxtmi.com/caselaws?id=157731 The Court upheld the decision of the learned single Judge and dismissed the appeal challenging the legality of preassessment notices under the Kerala General Sales Tax Act and Central Sales Tax Act. The Court emphasized the assessing authority's jurisdiction to initiate assessment proceedings and the limited scope for interference under article 226 of the Constitution of India. Despite acknowledging potential merits in the appellant's arguments, the Court concluded that intervention was not warranted without concrete evidence of malfeasance or irrationality. The assessing authority was directed to consider the appellant's objections before finalizing the assessment. en-us Wed, 12 Aug 1992 00:00:00 +0530 Thu, 10 Oct 2013 12:34:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157731 The Court upheld the decision of the learned single Judge and dismissed the appeal challenging the legality of preassessment notices under the Kerala General Sales Tax Act and Central Sales Tax Act. The Court emphasized the assessing authority's jurisdiction to initiate assessment proceedings and the limited scope for interference under article 226 of the Constitution of India. Despite acknowledging potential merits in the appellant's arguments, the Court concluded that intervention was not warranted without concrete evidence of malfeasance or irrationality. The assessing authority was directed to consider the appellant's objections before finalizing the assessment. Case-Laws VAT and Sales Tax Wed, 12 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157731