https://www.taxtmi.com/caselaws?id=164087 A writ petition challenging a notice under section 13(3)(b) of the Karnataka Sales Tax Act, 1957 was found not maintainable where the underlying assessment order was already under challenge in a separate writ petition. The notice was treated as only a proposed step for recovery of assessed tax arrears and not as an instrument determining rights or effecting recovery by itself. Because the assessment liability was already in issue, an independent writ challenge to the recovery notice was considered unnecessary and without a separate cause of action. The proper course was to pursue relief in the pending writ petition against the assessment order. en-us Fri, 20 Feb 2009 00:00:00 +0530 Mon, 17 Nov 2014 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164087 A writ petition challenging a notice under section 13(3)(b) of the Karnataka Sales Tax Act, 1957 was found not maintainable where the underlying assessment order was already under challenge in a separate writ petition. The notice was treated as only a proposed step for recovery of assessed tax arrears and not as an instrument determining rights or effecting recovery by itself. Because the assessment liability was already in issue, an independent writ challenge to the recovery notice was considered unnecessary and without a separate cause of action. The proper course was to pursue relief in the pending writ petition against the assessment order. Case-Laws VAT and Sales Tax Fri, 20 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164087