https://www.taxtmi.com/caselaws?id=302294 An efficacious statutory appeal under the value added tax law barred direct recourse to writ jurisdiction against an assessment or reassessment order. The High Court distinguished authorities dealing with reassessment notices, holding that they did not govern a direct challenge to an order. As no recognised exception to the alternative-remedy rule was made out, the Court declined to examine the merits of the reassessment dispute. The writ petition was therefore not maintainable, and the assessee was required to pursue the appellate remedy; the matter was remitted to the appellate authority for decision on merits in accordance with law. en-us Thu, 24 Oct 2019 00:00:00 +0530 Fri, 13 May 2022 21:04:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302294 An efficacious statutory appeal under the value added tax law barred direct recourse to writ jurisdiction against an assessment or reassessment order. The High Court distinguished authorities dealing with reassessment notices, holding that they did not govern a direct challenge to an order. As no recognised exception to the alternative-remedy rule was made out, the Court declined to examine the merits of the reassessment dispute. The writ petition was therefore not maintainable, and the assessee was required to pursue the appellate remedy; the matter was remitted to the appellate authority for decision on merits in accordance with law. Case-Laws VAT and Sales Tax Thu, 24 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302294