https://www.taxtmi.com/caselaws?id=158146 Writ petitions challenging detention of goods under the sales tax check-post provisions were held not maintainable because an effective statutory appeal was available. The scheme under section 14-B authorised detention where the officer suspected absence of genuine documents or an attempt to evade tax, while section 20 provided a complete appellate mechanism against orders under the Act. Although article 226 confers wide jurisdiction, the High Court ordinarily refuses writ relief in revenue matters when an alternative remedy exists. As no exceptional circumstances were shown to justify bypassing that remedy, the petitions were liable to be dismissed. en-us Fri, 20 May 1994 00:00:00 +0530 Thu, 17 Oct 2013 14:32:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158146 Writ petitions challenging detention of goods under the sales tax check-post provisions were held not maintainable because an effective statutory appeal was available. The scheme under section 14-B authorised detention where the officer suspected absence of genuine documents or an attempt to evade tax, while section 20 provided a complete appellate mechanism against orders under the Act. Although article 226 confers wide jurisdiction, the High Court ordinarily refuses writ relief in revenue matters when an alternative remedy exists. As no exceptional circumstances were shown to justify bypassing that remedy, the petitions were liable to be dismissed. Case-Laws VAT and Sales Tax Fri, 20 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158146