https://www.taxtmi.com/caselaws?id=246948 A writ petition challenging deductions from bills in a works contract was not entertained because the Assam Value Added Tax Act, 2003 provided a specific statutory remedy for determination of deductions and taxable turnover. The High Court held that, where the prescribed authority can decide the issue under the Act, Article 226 should not ordinarily be invoked on merits. The petitioner was relegated to the statutory application, and the prescribed authority was required to consider it on merits, hear the parties, and pass a reasoned order in accordance with law. en-us Fri, 10 Jan 2014 00:00:00 +0530 Sat, 26 Apr 2014 16:41:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246948 A writ petition challenging deductions from bills in a works contract was not entertained because the Assam Value Added Tax Act, 2003 provided a specific statutory remedy for determination of deductions and taxable turnover. The High Court held that, where the prescribed authority can decide the issue under the Act, Article 226 should not ordinarily be invoked on merits. The petitioner was relegated to the statutory application, and the prescribed authority was required to consider it on merits, hear the parties, and pass a reasoned order in accordance with law. Case-Laws VAT and Sales Tax Fri, 10 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246948