https://www.taxtmi.com/caselaws?id=163332 Writ jurisdiction under Article 226 was held not ordinarily available to challenge tax assessments where an effective statutory appellate remedy existed and had not been duly invoked. The Court treated bypass of the Kerala General Sales Tax Act appellate framework as a strong bar to writ interference, and the challenge to assessment orders was therefore not maintainable. It further held that filing an appeal does not by itself stay revenue recovery; absent a duly filed and pursued stay application, or any jurisdictional defect in a stay order, there was no basis to restrain recovery proceedings. The revenue recovery challenge was accordingly unsustainable. en-us Mon, 27 Feb 2006 00:00:00 +0530 Mon, 31 Mar 2014 16:13:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163332 Writ jurisdiction under Article 226 was held not ordinarily available to challenge tax assessments where an effective statutory appellate remedy existed and had not been duly invoked. The Court treated bypass of the Kerala General Sales Tax Act appellate framework as a strong bar to writ interference, and the challenge to assessment orders was therefore not maintainable. It further held that filing an appeal does not by itself stay revenue recovery; absent a duly filed and pursued stay application, or any jurisdictional defect in a stay order, there was no basis to restrain recovery proceedings. The revenue recovery challenge was accordingly unsustainable. Case-Laws VAT and Sales Tax Mon, 27 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163332