https://www.taxtmi.com/caselaws?id=412375 Writ jurisdiction under Article 226 was held available despite a statutory appeal and delay where the challenge alleged jurisdictional error, unfairness, violation of natural justice, and non-consideration of relevant documents; the alternative remedy objection was rejected. The revision of sales tax assessment was also unsustainable because the assessing authority failed to properly verify the seller's registration renewal, bills, and payment records before treating the purchases as first sales. The court recognised that a purchasing dealer need not prove actual payment of tax by the seller if the taxable sale and supporting transaction materials are established, so the reassessment was set aside. en-us Tue, 07 Sep 2021 00:00:00 +0530 Thu, 16 Sep 2021 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412375 Writ jurisdiction under Article 226 was held available despite a statutory appeal and delay where the challenge alleged jurisdictional error, unfairness, violation of natural justice, and non-consideration of relevant documents; the alternative remedy objection was rejected. The revision of sales tax assessment was also unsustainable because the assessing authority failed to properly verify the seller's registration renewal, bills, and payment records before treating the purchases as first sales. The court recognised that a purchasing dealer need not prove actual payment of tax by the seller if the taxable sale and supporting transaction materials are established, so the reassessment was set aside. Case-Laws VAT and Sales Tax Tue, 07 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412375