https://www.taxtmi.com/caselaws?id=258027 Availability of a statutory appeal did not operate as an absolute bar to writ jurisdiction where the challenge concerned non-consideration of a material factual and legal issue. The appellate remedy under the Bihar Value Added Tax Act was limited to a substantial question of law, so Article 226 scrutiny remained available in an appropriate case. On the tax and penalty issue, assessment under the Bihar Finance Act could not be sustained where Form IX-C, relevant to the exemption claim, was furnished only after the assessment order and the assessee was not at fault for the delay. The orders were quashed and the matter remanded for fresh consideration. en-us Wed, 21 Jan 2015 00:00:00 +0530 Sat, 28 Mar 2015 07:12:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258027 Availability of a statutory appeal did not operate as an absolute bar to writ jurisdiction where the challenge concerned non-consideration of a material factual and legal issue. The appellate remedy under the Bihar Value Added Tax Act was limited to a substantial question of law, so Article 226 scrutiny remained available in an appropriate case. On the tax and penalty issue, assessment under the Bihar Finance Act could not be sustained where Form IX-C, relevant to the exemption claim, was furnished only after the assessment order and the assessee was not at fault for the delay. The orders were quashed and the matter remanded for fresh consideration. Case-Laws VAT and Sales Tax Wed, 21 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258027