https://www.taxtmi.com/caselaws?id=162423 The court upheld the validity of the show cause notices and communication based on a previous decision, finding the initiation of proceedings justified. It determined that the reassessment fell within the permissible limitation period under section 29(1) despite pending appeals. The court emphasized that trade discounts were rightly disallowed as deductions based on legal precedents. It ruled that writ intervention at the show cause notice stage was inappropriate, emphasizing the need to exhaust statutory remedies first. Consequently, the writ petitions were dismissed to uphold the principle of not circumventing statutory procedures. en-us Wed, 23 Apr 2003 00:00:00 +0530 Wed, 26 Feb 2014 14:34:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162423 The court upheld the validity of the show cause notices and communication based on a previous decision, finding the initiation of proceedings justified. It determined that the reassessment fell within the permissible limitation period under section 29(1) despite pending appeals. The court emphasized that trade discounts were rightly disallowed as deductions based on legal precedents. It ruled that writ intervention at the show cause notice stage was inappropriate, emphasizing the need to exhaust statutory remedies first. Consequently, the writ petitions were dismissed to uphold the principle of not circumventing statutory procedures. Case-Laws VAT and Sales Tax Wed, 23 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162423