https://www.taxtmi.com/caselaws?id=413010 A writ petition challenging an assessment order under the Uttar Pradesh Value Added Tax Act, 2008 was declined where a statutory appeal was available and no recognised exceptional ground was pleaded to bypass that remedy. The court noted that the petitioner had already litigated the VAT liability issue under Section 59 and had been held liable under the statute, which reinforced recourse to the appellate mechanism. Reliance on other decisions did not assist on the facts found. The petition was therefore held not maintainable in the circumstances, and the petitioner was left to pursue the statutory remedy. en-us Thu, 16 Sep 2021 00:00:00 +0530 Mon, 04 Oct 2021 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413010 A writ petition challenging an assessment order under the Uttar Pradesh Value Added Tax Act, 2008 was declined where a statutory appeal was available and no recognised exceptional ground was pleaded to bypass that remedy. The court noted that the petitioner had already litigated the VAT liability issue under Section 59 and had been held liable under the statute, which reinforced recourse to the appellate mechanism. Reliance on other decisions did not assist on the facts found. The petition was therefore held not maintainable in the circumstances, and the petitioner was left to pursue the statutory remedy. Case-Laws VAT and Sales Tax Thu, 16 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413010