https://www.taxtmi.com/caselaws?id=160137 Provisional assessment under section 41B of the Gujarat Sales Tax Act could be invoked only on relevant material giving reason to believe that the dealer had evaded tax; a mere disputed legal view or bona fide non-payment did not meet that threshold. The Court also noted that the availability of an appeal did not bar writ jurisdiction under article 226 where the appellate remedy was onerous because it required payment of the full demand. The provisional assessments were quashed, with the matter left open for regular assessment under the normal statutory process and liberty to raise remaining contentions. en-us Mon, 10 Apr 2000 00:00:00 +0530 Tue, 10 Dec 2013 16:03:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160137 Provisional assessment under section 41B of the Gujarat Sales Tax Act could be invoked only on relevant material giving reason to believe that the dealer had evaded tax; a mere disputed legal view or bona fide non-payment did not meet that threshold. The Court also noted that the availability of an appeal did not bar writ jurisdiction under article 226 where the appellate remedy was onerous because it required payment of the full demand. The provisional assessments were quashed, with the matter left open for regular assessment under the normal statutory process and liberty to raise remaining contentions. Case-Laws VAT and Sales Tax Mon, 10 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160137