https://www.taxtmi.com/caselaws?id=162384 The court quashed the Deputy Commissioner's order under section 36(1) of the Assam General Sales Tax Act, 1993, as it did not involve a jurisdictional error. The court emphasized that the revisional authority's power under section 36 is limited to correcting jurisdictional errors, not disagreements on tax liability. Since the assessment order was not erroneous in a jurisdictional sense, the court allowed the writ petition, holding that the statutory appeal remedy need not be exhausted before approaching the writ court. en-us Tue, 09 Oct 2001 00:00:00 +0530 Tue, 25 Feb 2014 17:14:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162384 The court quashed the Deputy Commissioner's order under section 36(1) of the Assam General Sales Tax Act, 1993, as it did not involve a jurisdictional error. The court emphasized that the revisional authority's power under section 36 is limited to correcting jurisdictional errors, not disagreements on tax liability. Since the assessment order was not erroneous in a jurisdictional sense, the court allowed the writ petition, holding that the statutory appeal remedy need not be exhausted before approaching the writ court. Case-Laws VAT and Sales Tax Tue, 09 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162384