https://www.taxtmi.com/caselaws?id=161440 A challenge to the validity and operative effect of a statutory notification is not ordinarily barred by the existence of an alternate statutory remedy, because departmental appellate authorities cannot effectively test the legality of the notification itself. The writ petitions were therefore maintainable. The court also held that reassessment based on an explanatory provision deleted by a later notification, without any saving clause, could not be sustained after the deletion took effect. The notice and reassessment order were consequently without legal authority and invalid, and the assessee was entitled to relief. en-us Wed, 30 Oct 2002 00:00:00 +0530 Tue, 28 Jan 2014 18:19:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161440 A challenge to the validity and operative effect of a statutory notification is not ordinarily barred by the existence of an alternate statutory remedy, because departmental appellate authorities cannot effectively test the legality of the notification itself. The writ petitions were therefore maintainable. The court also held that reassessment based on an explanatory provision deleted by a later notification, without any saving clause, could not be sustained after the deletion took effect. The notice and reassessment order were consequently without legal authority and invalid, and the assessee was entitled to relief. Case-Laws VAT and Sales Tax Wed, 30 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161440