https://www.taxtmi.com/caselaws?id=292653 Where a fiscal statute provides a complete hierarchy of appeal and revision, writ jurisdiction should be exercised with self-imposed restraint and not used to bypass the statutory remedy structure. The Himachal Pradesh Value Added Tax Act, 2005 supplied an appellate remedy before the prescribed authority, a further appeal to the Tribunal, and revision before the High Court, and no recognised exception such as breach of natural justice or lack of jurisdiction was established. The requirement of proof of payment under Section 45(5) for entertaining an appeal did not justify skipping those remedies. The writ petitions were therefore not maintainable. en-us Mon, 04 Aug 2014 00:00:00 +0530 Sun, 03 Jan 2021 10:47:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292653 Where a fiscal statute provides a complete hierarchy of appeal and revision, writ jurisdiction should be exercised with self-imposed restraint and not used to bypass the statutory remedy structure. The Himachal Pradesh Value Added Tax Act, 2005 supplied an appellate remedy before the prescribed authority, a further appeal to the Tribunal, and revision before the High Court, and no recognised exception such as breach of natural justice or lack of jurisdiction was established. The requirement of proof of payment under Section 45(5) for entertaining an appeal did not justify skipping those remedies. The writ petitions were therefore not maintainable. Case-Laws VAT and Sales Tax Mon, 04 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292653