https://www.taxtmi.com/caselaws?id=168058 A writ challenge to an audit-based tax assessment, penalty and demand notice under the Jharkhand Value Added Tax Act, 2005 was held not maintainable because the statute provided an efficacious appellate or revisional remedy. In revenue matters involving assessment, factual verification and penalty, the High Court ordinarily declines to exercise writ jurisdiction under Article 226 when the taxpayer can pursue the remedy created by the taxing statute. The petitioner was therefore required to exhaust the statutory forum before seeking writ relief, and the writ petition was not entertained. en-us Tue, 06 Mar 2012 00:00:00 +0530 Thu, 08 Jan 2015 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168058 A writ challenge to an audit-based tax assessment, penalty and demand notice under the Jharkhand Value Added Tax Act, 2005 was held not maintainable because the statute provided an efficacious appellate or revisional remedy. In revenue matters involving assessment, factual verification and penalty, the High Court ordinarily declines to exercise writ jurisdiction under Article 226 when the taxpayer can pursue the remedy created by the taxing statute. The petitioner was therefore required to exhaust the statutory forum before seeking writ relief, and the writ petition was not entertained. Case-Laws VAT and Sales Tax Tue, 06 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168058