https://www.taxtmi.com/caselaws?id=386385 A writ petition challenging reassessment under the Rajasthan Value Added Tax Act, 2003 will ordinarily not be entertained when the statute provides an efficacious appeal and revision structure. The rule against direct resort to Article 226 is a rule of self-imposed restraint, with limited exceptions for lack of jurisdiction, breach of natural justice, fundamental rights violations, or comparable exceptional circumstances. Where notices are served, replies are considered, and the grievance concerns reassessment legality or tax treatment that can be examined by the appellate forum, the statutory remedy must be pursued and writ jurisdiction is not appropriate. en-us Tue, 17 Sep 2019 00:00:00 +0530 Fri, 21 Aug 2020 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386385 A writ petition challenging reassessment under the Rajasthan Value Added Tax Act, 2003 will ordinarily not be entertained when the statute provides an efficacious appeal and revision structure. The rule against direct resort to Article 226 is a rule of self-imposed restraint, with limited exceptions for lack of jurisdiction, breach of natural justice, fundamental rights violations, or comparable exceptional circumstances. Where notices are served, replies are considered, and the grievance concerns reassessment legality or tax treatment that can be examined by the appellate forum, the statutory remedy must be pursued and writ jurisdiction is not appropriate. Case-Laws VAT and Sales Tax Tue, 17 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386385