https://www.taxtmi.com/caselaws?id=163658 In taxation matters, Article 226 interference against a pre-assessment notice is ordinarily unwarranted when the assessee has an effective statutory remedy to file objections before the assessing authority and pursue appeal. The clarification was stated to be binding on the assessing officer under section 28A of the Tamil Nadu General Sales Tax Act, 1959, but the assessee could still place material before the authority to seek a different view. The availability of an alternative remedy and the limited scope of writ intervention in fiscal assessments therefore weighed against judicial interference, and the writ petition was dismissed. en-us Wed, 12 Jul 2006 00:00:00 +0530 Mon, 07 Apr 2014 10:54:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163658 In taxation matters, Article 226 interference against a pre-assessment notice is ordinarily unwarranted when the assessee has an effective statutory remedy to file objections before the assessing authority and pursue appeal. The clarification was stated to be binding on the assessing officer under section 28A of the Tamil Nadu General Sales Tax Act, 1959, but the assessee could still place material before the authority to seek a different view. The availability of an alternative remedy and the limited scope of writ intervention in fiscal assessments therefore weighed against judicial interference, and the writ petition was dismissed. Case-Laws VAT and Sales Tax Wed, 12 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163658