https://www.taxtmi.com/caselaws?id=349794 A writ petition under Article 226 could not be used to annul or review a final trade tax revisional order under section 11 of the U.P. Sales Tax Act, 1948, where the tax liability issue had already been decided against the assessee. The Court held that writ jurisdiction is discretionary and cannot replace the statutory appellate scheme or operate as a review of a final revisional decision. As the proper remedy lay elsewhere and the controversy had attained finality, the challenge to the demand was not maintainable and failed. en-us Mon, 23 Oct 2017 00:00:00 +0530 Thu, 30 Aug 2018 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349794 A writ petition under Article 226 could not be used to annul or review a final trade tax revisional order under section 11 of the U.P. Sales Tax Act, 1948, where the tax liability issue had already been decided against the assessee. The Court held that writ jurisdiction is discretionary and cannot replace the statutory appellate scheme or operate as a review of a final revisional decision. As the proper remedy lay elsewhere and the controversy had attained finality, the challenge to the demand was not maintainable and failed. Case-Laws VAT and Sales Tax Mon, 23 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349794