https://www.taxtmi.com/caselaws?id=164358 Writ jurisdiction under article 226 was held ordinarily inappropriate where assessment disputes involved disputed facts and the statute provided an efficacious appellate remedy. The court noted that the assessee had already filed objections to the pre-assessment and revision notices, so the complaint of natural justice violation was not borne out on the record. Because the controversy required examination of accounts and records, section 31 of the Tamil Nadu General Sales Tax Act, 1959 was the proper remedy, as it empowered the appellate authority to confirm, reduce, enhance, annul, set aside, or remand the assessment for fresh inquiry. The writ petitions were dismissed, leaving the assessee to pursue statutory appeals. en-us Fri, 04 Jul 2008 00:00:00 +0530 Fri, 05 Dec 2014 09:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164358 Writ jurisdiction under article 226 was held ordinarily inappropriate where assessment disputes involved disputed facts and the statute provided an efficacious appellate remedy. The court noted that the assessee had already filed objections to the pre-assessment and revision notices, so the complaint of natural justice violation was not borne out on the record. Because the controversy required examination of accounts and records, section 31 of the Tamil Nadu General Sales Tax Act, 1959 was the proper remedy, as it empowered the appellate authority to confirm, reduce, enhance, annul, set aside, or remand the assessment for fresh inquiry. The writ petitions were dismissed, leaving the assessee to pursue statutory appeals. Case-Laws VAT and Sales Tax Fri, 04 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164358