https://www.taxtmi.com/caselaws?id=234372 A writ challenge to a trade tax assessment based on limitation under section 21(6) of the U.P. Trade Tax Act was found unsuitable for adjudication under writ jurisdiction because the limitation plea depended on disputed facts, including the date on which the stay-vacating order was received by the assessing authority. The court noted that the statutory requirement turns on receipt, not mere knowledge, and that the assessment record and connected documents would have to be examined to resolve that question. In fiscal matters, where an effective appellate remedy is available, writ jurisdiction is ordinarily not exercised, and no exception based on lack of jurisdiction, breach of natural justice, or vires was shown. en-us Fri, 24 May 2013 00:00:00 +0530 Thu, 09 Oct 2014 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234372 A writ challenge to a trade tax assessment based on limitation under section 21(6) of the U.P. Trade Tax Act was found unsuitable for adjudication under writ jurisdiction because the limitation plea depended on disputed facts, including the date on which the stay-vacating order was received by the assessing authority. The court noted that the statutory requirement turns on receipt, not mere knowledge, and that the assessment record and connected documents would have to be examined to resolve that question. In fiscal matters, where an effective appellate remedy is available, writ jurisdiction is ordinarily not exercised, and no exception based on lack of jurisdiction, breach of natural justice, or vires was shown. Case-Laws VAT and Sales Tax Fri, 24 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234372