https://www.taxtmi.com/caselaws?id=427951 Where a fiscal statute provides an efficacious statutory appeal against an assessment order, writ jurisdiction under Article 226 should ordinarily not be used to bypass that remedy, especially in revenue disputes turning on disputed facts. The Supreme Court noted that the assessment scheme under the Maharashtra Value Added Tax Act and the Central Sales Tax Act afforded appellate and further statutory remedies, and that the controversy also involved factual questions such as the date of the assessment order. In these circumstances, the High Court ought to have relegated the assessee to the appellate forum; its interference in writ jurisdiction and quashing of the assessment order were held to be erroneous. en-us Tue, 20 Sep 2022 00:00:00 +0530 Sat, 06 Sep 2025 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427951 Where a fiscal statute provides an efficacious statutory appeal against an assessment order, writ jurisdiction under Article 226 should ordinarily not be used to bypass that remedy, especially in revenue disputes turning on disputed facts. The Supreme Court noted that the assessment scheme under the Maharashtra Value Added Tax Act and the Central Sales Tax Act afforded appellate and further statutory remedies, and that the controversy also involved factual questions such as the date of the assessment order. In these circumstances, the High Court ought to have relegated the assessee to the appellate forum; its interference in writ jurisdiction and quashing of the assessment order were held to be erroneous. Case-Laws VAT / Sales Tax Tue, 20 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427951