https://www.taxtmi.com/caselaws?id=237891 Where a specialised taxation tribunal is constituted to decide disputes under the taxing statute, a writ petition should not be entertained by a Single Bench in the first instance. The constitutional scheme under Article 323B, read with the principles in L. Chandra Kumar, treats the tribunal as the court of first instance, with High Court supervision to be exercised only after the tribunal process is invoked. An allegation of violation of natural justice, including non-supply of material and denial of hearing, does not by itself confer original jurisdiction on the Single Bench. The dispute must therefore be pursued before the Taxation Tribunal first. en-us Mon, 09 Sep 2013 00:00:00 +0530 Thu, 10 Oct 2013 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237891 Where a specialised taxation tribunal is constituted to decide disputes under the taxing statute, a writ petition should not be entertained by a Single Bench in the first instance. The constitutional scheme under Article 323B, read with the principles in L. Chandra Kumar, treats the tribunal as the court of first instance, with High Court supervision to be exercised only after the tribunal process is invoked. An allegation of violation of natural justice, including non-supply of material and denial of hearing, does not by itself confer original jurisdiction on the Single Bench. The dispute must therefore be pursued before the Taxation Tribunal first. Case-Laws VAT and Sales Tax Mon, 09 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237891