https://www.taxtmi.com/caselaws?id=174699 Writ interference against a reassessment notice under the U.P. Sales Tax Act was declined because the assessee's objections depended on disputed facts, including liability as the first purchaser and whether tax had already been paid on the relevant turnover. Those issues were considered suitable for determination before the assessing authority in the reassessment proceedings themselves. The availability of an effective statutory appellate remedy also weighed against invoking Article 226 at the notice stage. The notice was therefore not quashed, and the assessee was left to pursue the remedies provided under the taxing statute. en-us Tue, 18 Nov 1997 00:00:00 +0530 Thu, 15 Oct 2015 11:38:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174699 Writ interference against a reassessment notice under the U.P. Sales Tax Act was declined because the assessee's objections depended on disputed facts, including liability as the first purchaser and whether tax had already been paid on the relevant turnover. Those issues were considered suitable for determination before the assessing authority in the reassessment proceedings themselves. The availability of an effective statutory appellate remedy also weighed against invoking Article 226 at the notice stage. The notice was therefore not quashed, and the assessee was left to pursue the remedies provided under the taxing statute. Case-Laws VAT and Sales Tax Tue, 18 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174699