https://www.taxtmi.com/caselaws?id=163063 A writ petition challenging only a proposal notice for purchase tax under the Tamil Nadu General Sales Tax Act, 1959 was treated as premature because no final assessment had yet been made. The High Court noted that the assessee could place objections before the assessing officer, who had to decide the matter in the first instance, and that the statute provided a complete assessment and appeal mechanism. In fiscal matters, interference at the notice stage was considered inappropriate where an adequate statutory remedy existed. The writ petition was therefore not entertained on merits, and the petitioner was directed to pursue objections before the assessing officer. en-us Thu, 22 Jun 2006 00:00:00 +0530 Fri, 21 Mar 2014 10:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163063 A writ petition challenging only a proposal notice for purchase tax under the Tamil Nadu General Sales Tax Act, 1959 was treated as premature because no final assessment had yet been made. The High Court noted that the assessee could place objections before the assessing officer, who had to decide the matter in the first instance, and that the statute provided a complete assessment and appeal mechanism. In fiscal matters, interference at the notice stage was considered inappropriate where an adequate statutory remedy existed. The writ petition was therefore not entertained on merits, and the petitioner was directed to pursue objections before the assessing officer. Case-Laws VAT and Sales Tax Thu, 22 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163063