https://www.taxtmi.com/caselaws?id=351283 Writ jurisdiction is ordinarily not exercised against tax assessment orders when the statute provides an effective appellate or revisional remedy. The Madras HC noted that rectification petitions had been dismissed for no apparent error, and the assessment orders had therefore merged with those orders, making the statutory remedy the proper course. It also observed that the dispute over adjustment of payments made to a sub-contractor under Rule 8(5)(c) involved factual and legal questions better examined by the competent authority. In fiscal matters, such issues should not be bypassed through writ proceedings where the Act offers an alternate mechanism. en-us Mon, 06 Nov 2017 00:00:00 +0530 Thu, 23 Nov 2017 11:26:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351283 Writ jurisdiction is ordinarily not exercised against tax assessment orders when the statute provides an effective appellate or revisional remedy. The Madras HC noted that rectification petitions had been dismissed for no apparent error, and the assessment orders had therefore merged with those orders, making the statutory remedy the proper course. It also observed that the dispute over adjustment of payments made to a sub-contractor under Rule 8(5)(c) involved factual and legal questions better examined by the competent authority. In fiscal matters, such issues should not be bypassed through writ proceedings where the Act offers an alternate mechanism. Case-Laws VAT and Sales Tax Mon, 06 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351283