https://www.taxtmi.com/caselaws?id=397587 Under the Gujarat Value Added Tax Act, 2003, writ jurisdiction under Article 226 was treated as discretionary and ordinarily unavailable where the statute provides an efficacious appellate and revisional scheme. The article notes that assessment orders could be challenged through appeal, revision, and further appeal under the Act, so the High Court should generally decline to bypass that machinery. The recognised exceptions, including a clear breach of natural justice or action contrary to statute, were considered, but the materials did not show any exceptional ground. The challenge was therefore left to the statutory appellate forum and writ interference was declined. 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 Under the Gujarat Value Added Tax Act, 2003, writ jurisdiction under Article 226 was treated as discretionary and ordinarily unavailable where the statute provides an efficacious appellate and revisional scheme. The article notes that assessment orders could be challenged through appeal, revision, and further appeal under the Act, so the High Court should generally decline to bypass that machinery. The recognised exceptions, including a clear breach of natural justice or action contrary to statute, were considered, but the materials did not show any exceptional ground. The challenge was therefore left to the statutory appellate forum and writ interference was declined. Case-Laws VAT and Sales Tax Mon, 17 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397587