https://www.taxtmi.com/caselaws?id=200644 The article explains that, after State reorganisation, the successor State may recover alleged tax arrears and be substituted in pending proceedings under the Reorganisation Act. It also notes that where the dispute concerns contested facts about whether luxury tax was actually collected, and an efficacious statutory appeal is available under the Luxuries Tax Act, writ jurisdiction may be declined in favour of the appellate remedy. Limitation objections cannot be considered in isolation where a higher court has granted liberty to proceed. The practical effect is that the taxpayer should pursue the statutory appeal while preserving its contentions. en-us Tue, 18 Apr 2017 00:00:00 +0530 Tue, 10 Apr 2018 08:22:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200644 The article explains that, after State reorganisation, the successor State may recover alleged tax arrears and be substituted in pending proceedings under the Reorganisation Act. It also notes that where the dispute concerns contested facts about whether luxury tax was actually collected, and an efficacious statutory appeal is available under the Luxuries Tax Act, writ jurisdiction may be declined in favour of the appellate remedy. Limitation objections cannot be considered in isolation where a higher court has granted liberty to proceed. The practical effect is that the taxpayer should pursue the statutory appeal while preserving its contentions. Case-Laws VAT and Sales Tax Tue, 18 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200644