https://www.taxtmi.com/caselaws?id=166425 A statutory authorisation under the Karnataka Value Added Tax Act was treated as valid where the Commissioner expressly empowered the officer to act under reassessment provisions, including levy of penalty and interest; the reassessment and penalty orders were therefore not without jurisdiction. The writ petitions were also held not maintainable because the reassessment and penalty orders were appealable under the Act, and the High Court applied the settled rule of alternative remedy under article 226. The assessee was required to pursue the statutory appellate mechanism instead of invoking writ jurisdiction. en-us Wed, 20 Jul 2011 00:00:00 +0530 Thu, 25 Sep 2014 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166425 A statutory authorisation under the Karnataka Value Added Tax Act was treated as valid where the Commissioner expressly empowered the officer to act under reassessment provisions, including levy of penalty and interest; the reassessment and penalty orders were therefore not without jurisdiction. The writ petitions were also held not maintainable because the reassessment and penalty orders were appealable under the Act, and the High Court applied the settled rule of alternative remedy under article 226. The assessee was required to pursue the statutory appellate mechanism instead of invoking writ jurisdiction. Case-Laws VAT and Sales Tax Wed, 20 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166425