https://www.taxtmi.com/caselaws?id=162609 An efficacious statutory revision against penalty orders under the Kerala General Sales Tax Act barred direct writ intervention. Mere apprehension of bias in the revisional authority, based on alleged exposure of corruption, was not an exceptional ground to bypass the alternative remedy. The alleged absence of hearing also did not justify writ relief, because the objections had been considered and the revisional forum could grant a full hearing. In tax matters, the availability of a statutory remedy ordinarily restrains extraordinary jurisdiction, and the challenge to the penalty orders in writ jurisdiction was not maintainable. en-us Mon, 22 May 2006 00:00:00 +0530 Tue, 11 Mar 2014 14:15:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162609 An efficacious statutory revision against penalty orders under the Kerala General Sales Tax Act barred direct writ intervention. Mere apprehension of bias in the revisional authority, based on alleged exposure of corruption, was not an exceptional ground to bypass the alternative remedy. The alleged absence of hearing also did not justify writ relief, because the objections had been considered and the revisional forum could grant a full hearing. In tax matters, the availability of a statutory remedy ordinarily restrains extraordinary jurisdiction, and the challenge to the penalty orders in writ jurisdiction was not maintainable. Case-Laws VAT and Sales Tax Mon, 22 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162609