https://www.taxtmi.com/caselaws?id=162439 Where a tax assessment order is challengeable through an efficacious statutory appeal, the High Court will ordinarily decline to entertain a writ petition under Article 226. The rule of alternative remedy applies with particular force in fiscal matters, and writ jurisdiction is treated as a self-imposed restraint when the dispute can be examined within the statutory appellate machinery. In the absence of exceptional circumstances justifying bypass of that remedy, an alleged error or burden in the assessment is insufficient to invoke writ jurisdiction. The challenge was therefore rejected at the writ stage, leaving the petitioner to pursue the statutory appeal. en-us Tue, 20 Mar 2001 00:00:00 +0530 Wed, 26 Feb 2014 16:20:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162439 Where a tax assessment order is challengeable through an efficacious statutory appeal, the High Court will ordinarily decline to entertain a writ petition under Article 226. The rule of alternative remedy applies with particular force in fiscal matters, and writ jurisdiction is treated as a self-imposed restraint when the dispute can be examined within the statutory appellate machinery. In the absence of exceptional circumstances justifying bypass of that remedy, an alleged error or burden in the assessment is insufficient to invoke writ jurisdiction. The challenge was therefore rejected at the writ stage, leaving the petitioner to pursue the statutory appeal. Case-Laws VAT and Sales Tax Tue, 20 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162439