https://www.taxtmi.com/caselaws?id=168071 Writ jurisdiction under Article 226 was held inappropriate where reassessment and demand proceedings under the Assam Value Added Tax Act, 2003 were supported by accounts, audit reports and return verification, and the dispute turned on contested factual issues. The High Court noted that section 79 of the Act provided an adequate and efficacious statutory appellate remedy, and that no challenge to vires, violation of fundamental rights, or ex facie lack of jurisdiction was shown. On that basis, the ordinary rule of relegating the assessee to the alternative remedy applied, and interference in writ jurisdiction was declined. en-us Fri, 06 Jan 2012 00:00:00 +0530 Fri, 09 Jan 2015 15:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168071 Writ jurisdiction under Article 226 was held inappropriate where reassessment and demand proceedings under the Assam Value Added Tax Act, 2003 were supported by accounts, audit reports and return verification, and the dispute turned on contested factual issues. The High Court noted that section 79 of the Act provided an adequate and efficacious statutory appellate remedy, and that no challenge to vires, violation of fundamental rights, or ex facie lack of jurisdiction was shown. On that basis, the ordinary rule of relegating the assessee to the alternative remedy applied, and interference in writ jurisdiction was declined. Case-Laws VAT and Sales Tax Fri, 06 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168071