https://www.taxtmi.com/caselaws?id=167657 A writ petition seeking a direct declaration on tax rate was held not maintainable because the Jharkhand Value Added Tax Act, 2005 provided a complete adjudicatory mechanism and no advance-ruling provision. The High Court held that the petitioner had to first obtain a determination from the assessing authority, and that writ jurisdiction could not be used to bypass the statutory process by seeking a bare declaratory ruling without consequential relief. Questions of fact and law were required to be decided initially by the authority created under the statute, leaving the petitioner to pursue the remedies available under the Act if aggrieved. en-us Mon, 01 Aug 2011 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167657 A writ petition seeking a direct declaration on tax rate was held not maintainable because the Jharkhand Value Added Tax Act, 2005 provided a complete adjudicatory mechanism and no advance-ruling provision. The High Court held that the petitioner had to first obtain a determination from the assessing authority, and that writ jurisdiction could not be used to bypass the statutory process by seeking a bare declaratory ruling without consequential relief. Questions of fact and law were required to be decided initially by the authority created under the statute, leaving the petitioner to pursue the remedies available under the Act if aggrieved. Case-Laws VAT and Sales Tax Mon, 01 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167657