https://www.taxtmi.com/caselaws?id=162879 Availability of an alternative remedy is a rule of discretion under Article 226, not an absolute bar, so writ review may still lie where jurisdiction is questioned or the action is arbitrary or contrary to natural justice. The check-post penalty power under section 14B of the Punjab General Sales Tax Act, 1948 is confined to situations showing a reasonable nexus with attempted tax evasion. Where the transporter produces supporting documents and raises a bona fide legal dispute on classification or taxability, the authority cannot use summary check-post proceedings as a substitute for assessment. The document states that, on the facts described, the penalty jurisdiction was wrongly assumed and the order was quashed. en-us Wed, 22 Nov 2006 00:00:00 +0530 Tue, 26 Mar 2024 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162879 Availability of an alternative remedy is a rule of discretion under Article 226, not an absolute bar, so writ review may still lie where jurisdiction is questioned or the action is arbitrary or contrary to natural justice. The check-post penalty power under section 14B of the Punjab General Sales Tax Act, 1948 is confined to situations showing a reasonable nexus with attempted tax evasion. Where the transporter produces supporting documents and raises a bona fide legal dispute on classification or taxability, the authority cannot use summary check-post proceedings as a substitute for assessment. The document states that, on the facts described, the penalty jurisdiction was wrongly assumed and the order was quashed. Case-Laws VAT and Sales Tax Wed, 22 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162879