https://www.taxtmi.com/caselaws?id=250551 A writ petition challenging provisional assessment orders under the U.P. Value Added Tax Act was held not maintainable where the statute itself provided an efficacious remedy under Section 32 to set aside an ex parte assessment and reopen the matter. The Court noted that a reasonable and adequate opportunity must be given even in provisional assessment proceedings, and that giving only one day to respond treated the orders as ex parte. However, because Section 32 allowed consideration of absence of notice or sufficient cause for non-appearance, the writ jurisdiction was not invoked to bypass that statutory remedy. en-us Tue, 13 May 2014 00:00:00 +0530 Mon, 18 Aug 2014 09:08:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250551 A writ petition challenging provisional assessment orders under the U.P. Value Added Tax Act was held not maintainable where the statute itself provided an efficacious remedy under Section 32 to set aside an ex parte assessment and reopen the matter. The Court noted that a reasonable and adequate opportunity must be given even in provisional assessment proceedings, and that giving only one day to respond treated the orders as ex parte. However, because Section 32 allowed consideration of absence of notice or sufficient cause for non-appearance, the writ jurisdiction was not invoked to bypass that statutory remedy. Case-Laws VAT and Sales Tax Tue, 13 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250551