https://www.taxtmi.com/caselaws?id=200251 Under the Himachal Pradesh Value Added Tax Act, 2005, writ jurisdiction was held ordinarily unavailable where the statute provided an efficacious appellate and revisional hierarchy. The High Court applied the settled restraint that alternative remedies must be pursued unless a recognised exception such as breach of natural justice or complete want of jurisdiction is shown. The petitioner's objections, including alleged jurisdictional and procedural defects, did not justify bypassing the statutory machinery, and the later declaration of law by the Supreme Court was held to operate retrospectively without making the writ maintainable. The petition was dismissed in limine and the petitioner was directed to pursue the remedies under the Act. en-us Sat, 20 Jun 2015 00:00:00 +0530 Sat, 24 Mar 2018 13:08:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200251 Under the Himachal Pradesh Value Added Tax Act, 2005, writ jurisdiction was held ordinarily unavailable where the statute provided an efficacious appellate and revisional hierarchy. The High Court applied the settled restraint that alternative remedies must be pursued unless a recognised exception such as breach of natural justice or complete want of jurisdiction is shown. The petitioner's objections, including alleged jurisdictional and procedural defects, did not justify bypassing the statutory machinery, and the later declaration of law by the Supreme Court was held to operate retrospectively without making the writ maintainable. The petition was dismissed in limine and the petitioner was directed to pursue the remedies under the Act. Case-Laws VAT and Sales Tax Sat, 20 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200251