https://www.taxtmi.com/caselaws?id=162735 Writ petitions challenging reassessment orders under the Assam General Sales Tax Act, 1993 and the Central Sales Tax Act, 1956 were held not maintainable under Article 226 because a statutory appeal was available. The Court treated the petitions as an attempt to bypass the appellate mechanism and found no special circumstance justifying recourse to writ jurisdiction. It also noted that an earlier decision on the same issue had already held such petitions to be non-maintainable, and no material distinction was shown to depart from that view. The petitions were dismissed for non-exhaustion of the statutory appellate remedy. en-us Wed, 10 May 2006 00:00:00 +0530 Thu, 13 Mar 2014 14:39:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162735 Writ petitions challenging reassessment orders under the Assam General Sales Tax Act, 1993 and the Central Sales Tax Act, 1956 were held not maintainable under Article 226 because a statutory appeal was available. The Court treated the petitions as an attempt to bypass the appellate mechanism and found no special circumstance justifying recourse to writ jurisdiction. It also noted that an earlier decision on the same issue had already held such petitions to be non-maintainable, and no material distinction was shown to depart from that view. The petitions were dismissed for non-exhaustion of the statutory appellate remedy. Case-Laws VAT and Sales Tax Wed, 10 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162735