https://www.taxtmi.com/caselaws?id=282489 Writ jurisdiction remained available where the challenge went to reopening of a concluded assessment on alleged lack of statutory precondition, so the existence of an appellate remedy did not bar the petition. Reassessment could not be sustained on a mere change of opinion, and a subsequent amendment stated to operate prospectively, together with a circular, did not by itself supply jurisdiction to reopen earlier assessments. In the absence of fresh or additional material, the reassessment notice and order were invalid, and the proceedings were quashed. en-us Mon, 17 Jul 2017 00:00:00 +0530 Mon, 25 Nov 2019 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282489 Writ jurisdiction remained available where the challenge went to reopening of a concluded assessment on alleged lack of statutory precondition, so the existence of an appellate remedy did not bar the petition. Reassessment could not be sustained on a mere change of opinion, and a subsequent amendment stated to operate prospectively, together with a circular, did not by itself supply jurisdiction to reopen earlier assessments. In the absence of fresh or additional material, the reassessment notice and order were invalid, and the proceedings were quashed. Case-Laws VAT and Sales Tax Mon, 17 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282489