https://www.taxtmi.com/caselaws?id=162739 Writ jurisdiction under Article 226 is ordinarily not exercised against best judgment assessment orders where an efficacious statutory appeal exists. The Gauhati High Court reiterated that interference is justified only on proof of jurisdictional error or a substantial breach of natural justice, not for reappreciation of facts or merits of the assessment. On the facts noted, the assessees failed to produce C forms in time and did not adequately pursue the matter before the assessing authority, so no complete denial of hearing or procedural illegality was established. The matter was therefore treated as one for the appellate forum under the sales tax law. en-us Thu, 24 Nov 2005 00:00:00 +0530 Thu, 13 Mar 2014 15:14:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162739 Writ jurisdiction under Article 226 is ordinarily not exercised against best judgment assessment orders where an efficacious statutory appeal exists. The Gauhati High Court reiterated that interference is justified only on proof of jurisdictional error or a substantial breach of natural justice, not for reappreciation of facts or merits of the assessment. On the facts noted, the assessees failed to produce C forms in time and did not adequately pursue the matter before the assessing authority, so no complete denial of hearing or procedural illegality was established. The matter was therefore treated as one for the appellate forum under the sales tax law. Case-Laws VAT and Sales Tax Thu, 24 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162739