https://www.taxtmi.com/caselaws?id=258154 Interference under Article 226 with notices proposing reassessment and penalty under the Kerala General Sales Tax Act is confined to exceptional cases of lack or excess of jurisdiction. Where the challenge is based on exemption entitlement and depends on disputed facts, the assessing authority must examine the assessee's materials and objections in the first instance, and writ proceedings are not the proper forum for conclusive fact-finding. A mere apprehension of delay does not justify bypassing the statutory process. The writ petition was therefore not entertained on merits, and the assessee was relegated to the assessment and penalty proceedings with an opportunity of hearing. en-us Wed, 01 Oct 2014 00:00:00 +0530 Wed, 01 Apr 2015 05:54:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258154 Interference under Article 226 with notices proposing reassessment and penalty under the Kerala General Sales Tax Act is confined to exceptional cases of lack or excess of jurisdiction. Where the challenge is based on exemption entitlement and depends on disputed facts, the assessing authority must examine the assessee's materials and objections in the first instance, and writ proceedings are not the proper forum for conclusive fact-finding. A mere apprehension of delay does not justify bypassing the statutory process. The writ petition was therefore not entertained on merits, and the assessee was relegated to the assessment and penalty proceedings with an opportunity of hearing. Case-Laws VAT and Sales Tax Wed, 01 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258154