https://www.taxtmi.com/caselaws?id=352746 Where an efficacious statutory appeal mechanism exists, writ jurisdiction should not be used to bypass the VAT authorities on disputes involving the composition scheme under Section 15 of the Karnataka Value Added Tax Act, 2003. The High Court treated the challenge as premature because the issues raised, including the effect of outside-State purchase of capital goods and the validity or operation of departmental circulars, involved mixed questions of fact and law that should first be examined by the assessing and appellate forums. It also noted that the circulars merely explained Section 15 and Rule 135 and did not curtail statutory powers. No writ interference was warranted at the threshold. en-us Tue, 07 Nov 2017 00:00:00 +0530 Fri, 24 Aug 2018 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352746 Where an efficacious statutory appeal mechanism exists, writ jurisdiction should not be used to bypass the VAT authorities on disputes involving the composition scheme under Section 15 of the Karnataka Value Added Tax Act, 2003. The High Court treated the challenge as premature because the issues raised, including the effect of outside-State purchase of capital goods and the validity or operation of departmental circulars, involved mixed questions of fact and law that should first be examined by the assessing and appellate forums. It also noted that the circulars merely explained Section 15 and Rule 135 and did not curtail statutory powers. No writ interference was warranted at the threshold. Case-Laws VAT and Sales Tax Tue, 07 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352746