https://www.taxtmi.com/caselaws?id=412807 A writ petition challenging an assessment order and a rectification rejection under the Maharashtra Value Added Tax Act was not entertainable where statutory appeals were available and had not been pursued in time. The High Court noted that writ jurisdiction in tax matters is confined to exceptional cases, including violation of fundamental rights, patent lack of jurisdiction, or gross breach of natural justice. As none of those exceptions was shown, the availability of an alternative appellate remedy strongly weighed against entertaining the petition, and the petition was liable to be dismissed. en-us Tue, 21 Sep 2021 00:00:00 +0530 Mon, 27 Sep 2021 07:57:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412807 A writ petition challenging an assessment order and a rectification rejection under the Maharashtra Value Added Tax Act was not entertainable where statutory appeals were available and had not been pursued in time. The High Court noted that writ jurisdiction in tax matters is confined to exceptional cases, including violation of fundamental rights, patent lack of jurisdiction, or gross breach of natural justice. As none of those exceptions was shown, the availability of an alternative appellate remedy strongly weighed against entertaining the petition, and the petition was liable to be dismissed. Case-Laws VAT and Sales Tax Tue, 21 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412807