https://www.taxtmi.com/caselaws?id=162215 Alternative statutory remedy may not bar a writ petition where the foundational basis of fiscal liability is itself seriously disputed and the appellate remedy is not efficacious to test that basis. Liability in an assessment or demand notice cannot be fastened on a person merely on conjecture; there must be cogent material showing a rational connection between the person and the taxable business. Survey material that does not implicate the person, or that names others instead, cannot by itself justify treating that person as a partner or business operator. The text emphasises that unsupported liability demands and recovery action are vulnerable to quashing when the record lacks concrete linkage. en-us Thu, 12 Aug 2004 00:00:00 +0530 Thu, 20 Feb 2014 18:21:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162215 Alternative statutory remedy may not bar a writ petition where the foundational basis of fiscal liability is itself seriously disputed and the appellate remedy is not efficacious to test that basis. Liability in an assessment or demand notice cannot be fastened on a person merely on conjecture; there must be cogent material showing a rational connection between the person and the taxable business. Survey material that does not implicate the person, or that names others instead, cannot by itself justify treating that person as a partner or business operator. The text emphasises that unsupported liability demands and recovery action are vulnerable to quashing when the record lacks concrete linkage. Case-Laws VAT and Sales Tax Thu, 12 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162215