https://www.taxtmi.com/caselaws?id=200262 A writ petition challenging a VAT assessment order was treated as ordinarily not maintainable where the Himachal Pradesh Value Added Tax Act, 2005 provided an efficacious statutory remedy structure, including appeal, further appeal to the Tribunal, and revision to the High Court. The court reiterated that writ jurisdiction under Articles 226 and 227 is discretionary and should not usually be invoked when the statute furnishes an adequate alternative remedy, except in recognised exceptional situations such as breach of natural justice or lack of jurisdiction. Because the dispute fell squarely within the statutory appellate framework and no exceptional ground was shown, the petitioner was required to exhaust the statutory remedies first. en-us Fri, 01 Apr 2016 00:00:00 +0530 Sat, 24 Mar 2018 14:44:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200262 A writ petition challenging a VAT assessment order was treated as ordinarily not maintainable where the Himachal Pradesh Value Added Tax Act, 2005 provided an efficacious statutory remedy structure, including appeal, further appeal to the Tribunal, and revision to the High Court. The court reiterated that writ jurisdiction under Articles 226 and 227 is discretionary and should not usually be invoked when the statute furnishes an adequate alternative remedy, except in recognised exceptional situations such as breach of natural justice or lack of jurisdiction. Because the dispute fell squarely within the statutory appellate framework and no exceptional ground was shown, the petitioner was required to exhaust the statutory remedies first. Case-Laws VAT and Sales Tax Fri, 01 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200262