https://www.taxtmi.com/caselaws?id=162610 In taxation proceedings, the High Court should ordinarily decline to interfere under Article 226 at the stage of a show cause notice or pending assessment where the statute provides an effective sequence of objection, assessment, appeal and revision. The assessing authority must first consider the dealer's objections and supporting material and return a finding on exemption or classification in the first instance. Writ intervention is therefore inappropriate at the notice stage, and the assessment process should be permitted to proceed before the departmental authorities. en-us Fri, 30 Jan 2004 00:00:00 +0530 Tue, 11 Mar 2014 14:21:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162610 In taxation proceedings, the High Court should ordinarily decline to interfere under Article 226 at the stage of a show cause notice or pending assessment where the statute provides an effective sequence of objection, assessment, appeal and revision. The assessing authority must first consider the dealer's objections and supporting material and return a finding on exemption or classification in the first instance. Writ intervention is therefore inappropriate at the notice stage, and the assessment process should be permitted to proceed before the departmental authorities. Case-Laws VAT and Sales Tax Fri, 30 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162610