https://www.taxtmi.com/caselaws?id=200107 Where a tax assessment turns on disputed facts about invoices, vouchers and transport documents, writ jurisdiction is ordinarily not exercised when a statutory appeal is available; the assessment was therefore left undisturbed and relegated to appeal. Penalty imposed at the maximum rate without reasons or proper consideration of the taxpayer's explanation cannot stand, because the authority must apply its mind and pass a speaking order. The penalty orders were quashed and the matter remanded for fresh consideration in accordance with law. en-us Mon, 06 Apr 2015 00:00:00 +0530 Wed, 21 Mar 2018 07:12:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200107 Where a tax assessment turns on disputed facts about invoices, vouchers and transport documents, writ jurisdiction is ordinarily not exercised when a statutory appeal is available; the assessment was therefore left undisturbed and relegated to appeal. Penalty imposed at the maximum rate without reasons or proper consideration of the taxpayer's explanation cannot stand, because the authority must apply its mind and pass a speaking order. The penalty orders were quashed and the matter remanded for fresh consideration in accordance with law. Case-Laws VAT and Sales Tax Mon, 06 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200107