https://www.taxtmi.com/caselaws?id=356386 A writ petition challenging a fiscal reassessment order was held not maintainable where the Karnataka Value Added Tax Act, 2003 provided an effective statutory appeal. The Court held that the assessee could not bypass the appellate mechanism and invoke Article 226 directly against the reassessment under Section 39(1). It observed that merits-based objections, including reliance on earlier decisions and factual distinctions, should first be urged before the appellate authority, which can apply binding precedent and record reasons. The petition was dismissed with liberty to pursue the statutory appeal, and no view was expressed on the merits. en-us Tue, 20 Feb 2018 00:00:00 +0530 Fri, 27 Apr 2018 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356386 A writ petition challenging a fiscal reassessment order was held not maintainable where the Karnataka Value Added Tax Act, 2003 provided an effective statutory appeal. The Court held that the assessee could not bypass the appellate mechanism and invoke Article 226 directly against the reassessment under Section 39(1). It observed that merits-based objections, including reliance on earlier decisions and factual distinctions, should first be urged before the appellate authority, which can apply binding precedent and record reasons. The petition was dismissed with liberty to pursue the statutory appeal, and no view was expressed on the merits. Case-Laws VAT and Sales Tax Tue, 20 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356386