https://www.taxtmi.com/caselaws?id=338265 Assessment orders based on materials already put to notice were not interfered with under Article 226 where the dispute turned on contested facts about the number of crushers declared for compounding under the Kerala Value Added Tax Act. The Court noted that pre-assessment notices, Pollution Control Board records, inspection reports, electrical and KSEB information, and the assessee's own fixed asset schedule supported the assessing authority's view, and the assessee failed to show real prejudice from a ground later not pressed. The availability of an effective statutory appellate remedy also weighed against writ intervention, particularly where the alleged breach of natural justice did not displace the factual foundation of the assessment. en-us Fri, 06 Jan 2017 00:00:00 +0530 Tue, 31 Jan 2017 06:40:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338265 Assessment orders based on materials already put to notice were not interfered with under Article 226 where the dispute turned on contested facts about the number of crushers declared for compounding under the Kerala Value Added Tax Act. The Court noted that pre-assessment notices, Pollution Control Board records, inspection reports, electrical and KSEB information, and the assessee's own fixed asset schedule supported the assessing authority's view, and the assessee failed to show real prejudice from a ground later not pressed. The availability of an effective statutory appellate remedy also weighed against writ intervention, particularly where the alleged breach of natural justice did not displace the factual foundation of the assessment. Case-Laws VAT and Sales Tax Fri, 06 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338265