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    <title>2013 (11) TMI 873 - PUNJAB &amp; HARYANA HIGH COURT</title>
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    <description>Where a statutory appeal under the Punjab Value Added Tax Act, 2005 was available, a writ petition challenging an assessment order and demand notice was held not maintainable. The challenge concerned the correctness of the assessment, taxability of the transaction, and penalty, which were treated as matters involving an alleged erroneous exercise of jurisdiction rather than a case of total absence of jurisdiction. In that setting, the proper remedy was the appellate process, and the requirement of pre-deposit did not justify resort to writ jurisdiction. The petitioner was relegated to the alternative remedy of appeal.</description>
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    <pubDate>Wed, 18 Sep 2013 00:00:00 +0530</pubDate>
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      <title>2013 (11) TMI 873 - PUNJAB &amp; HARYANA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=239696</link>
      <description>Where a statutory appeal under the Punjab Value Added Tax Act, 2005 was available, a writ petition challenging an assessment order and demand notice was held not maintainable. The challenge concerned the correctness of the assessment, taxability of the transaction, and penalty, which were treated as matters involving an alleged erroneous exercise of jurisdiction rather than a case of total absence of jurisdiction. In that setting, the proper remedy was the appellate process, and the requirement of pre-deposit did not justify resort to writ jurisdiction. The petitioner was relegated to the alternative remedy of appeal.</description>
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      <pubDate>Wed, 18 Sep 2013 00:00:00 +0530</pubDate>
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