https://www.taxtmi.com/caselaws?id=237681 Disputes arising from audit, tax computation and deemed assessment under the West Bengal Value Added Tax Act, 2003 fall within the statutory domain of the West Bengal Taxation Tribunal Act, 1987 because that Act covers levy, assessment, collection and enforcement under specified State tax laws. High Court judicial review under Articles 226 and 227 is not wholly excluded, but matters within the Tribunal's jurisdiction must be taken there first and not filed directly in the High Court as a court of first instance. The audit process under Section 43, including computation of tax, interest and late fee, was treated as capable of leading to deemed assessment and therefore within the Tribunal framework. en-us Tue, 03 Sep 2013 00:00:00 +0530 Fri, 04 Oct 2013 02:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237681 Disputes arising from audit, tax computation and deemed assessment under the West Bengal Value Added Tax Act, 2003 fall within the statutory domain of the West Bengal Taxation Tribunal Act, 1987 because that Act covers levy, assessment, collection and enforcement under specified State tax laws. High Court judicial review under Articles 226 and 227 is not wholly excluded, but matters within the Tribunal's jurisdiction must be taken there first and not filed directly in the High Court as a court of first instance. The audit process under Section 43, including computation of tax, interest and late fee, was treated as capable of leading to deemed assessment and therefore within the Tribunal framework. Case-Laws VAT and Sales Tax Tue, 03 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237681