https://www.taxtmi.com/caselaws?id=221755 Alternative statutory remedy does not bar writ jurisdiction where the challenge is founded on breach of natural justice or lack of jurisdiction, and the writ was therefore maintainable. In sales tax assessment, liability must be proved on legally admissible material showing actual taxable sales; reliance on external reports, bank entries and income-tax material without independent scrutiny, coupled with denial of effective cross-examination of relied-upon witnesses, rendered the assessment orders unsustainable and liable to be quashed. A limitation challenge to the block assessment also failed, because the block assessment provision covered the relevant evasion period and the extending notification was found to be within time. en-us Tue, 05 Feb 2013 00:00:00 +0530 Wed, 30 Jul 2014 10:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221755 Alternative statutory remedy does not bar writ jurisdiction where the challenge is founded on breach of natural justice or lack of jurisdiction, and the writ was therefore maintainable. In sales tax assessment, liability must be proved on legally admissible material showing actual taxable sales; reliance on external reports, bank entries and income-tax material without independent scrutiny, coupled with denial of effective cross-examination of relied-upon witnesses, rendered the assessment orders unsustainable and liable to be quashed. A limitation challenge to the block assessment also failed, because the block assessment provision covered the relevant evasion period and the extending notification was found to be within time. Case-Laws VAT and Sales Tax Tue, 05 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221755