https://www.taxtmi.com/caselaws?id=397587 Challenges to assessment orders under the Gujarat Value Added Tax Act should ordinarily proceed through the statutory appellate and revisional framework rather than writ jurisdiction. The available remedies include appeal, revision and a further appeal to the High Court, constituting an efficacious mechanism for redressal. Article 226 jurisdiction remains discretionary and is generally not exercised where that mechanism exists. Writ intervention may be warranted in exceptional circumstances, including a clear breach of natural justice or action contrary to statute, but no total breach of natural justice or comparable exception was established. The challenge was therefore required to be pursued before the statutory appellate forum. en-us Mon, 17 Aug 2020 00:00:00 +0530 Mon, 24 Aug 2020 11:12:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397587 Challenges to assessment orders under the Gujarat Value Added Tax Act should ordinarily proceed through the statutory appellate and revisional framework rather than writ jurisdiction. The available remedies include appeal, revision and a further appeal to the High Court, constituting an efficacious mechanism for redressal. Article 226 jurisdiction remains discretionary and is generally not exercised where that mechanism exists. Writ intervention may be warranted in exceptional circumstances, including a clear breach of natural justice or action contrary to statute, but no total breach of natural justice or comparable exception was established. The challenge was therefore required to be pursued before the statutory appellate forum. Case-Laws VAT and Sales Tax Mon, 17 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397587