https://www.taxtmi.com/caselaws?id=162150 A direct challenge to the assessment order was held premature because the statutory hierarchy of remedies had not been exhausted, and the dispute could be pursued before the lower forum and then in appeal or revision. The appellate remand directing fresh assessment for the period ending 31 March 1999 was treated as consistent with the retrospective omission of serial No. 70A of Schedule IV and the later insertion of serial No. 137, so it was not considered illegal. The application was also found defective because it combined separate causes of action relating to different assessment periods, justifying refusal of admission on maintainability grounds. en-us Wed, 27 Mar 2002 00:00:00 +0530 Wed, 19 Feb 2014 17:46:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162150 A direct challenge to the assessment order was held premature because the statutory hierarchy of remedies had not been exhausted, and the dispute could be pursued before the lower forum and then in appeal or revision. The appellate remand directing fresh assessment for the period ending 31 March 1999 was treated as consistent with the retrospective omission of serial No. 70A of Schedule IV and the later insertion of serial No. 137, so it was not considered illegal. The application was also found defective because it combined separate causes of action relating to different assessment periods, justifying refusal of admission on maintainability grounds. Case-Laws VAT and Sales Tax Wed, 27 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162150