https://www.taxtmi.com/caselaws?id=428448 Availability of an appellate remedy did not bar writ relief under Article 226 where the challenge raised lack of jurisdiction, since alternative remedies are not an absolute bar in such cases. Reassessment under Section 22(1) of the Chhattisgarh Value Added Tax Act, 2005 could be initiated only after a prior assessment or reassessment order under Section 21(1), because that prior order is a jurisdictional fact and condition precedent. In the absence of such a pre-existing assessment order, the reassessment notice and resulting orders were without authority of law and unsustainable. The petitions therefore succeeded and the impugned reassessment orders were set aside. en-us Tue, 27 Sep 2022 00:00:00 +0530 Wed, 14 Jun 2023 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428448 Availability of an appellate remedy did not bar writ relief under Article 226 where the challenge raised lack of jurisdiction, since alternative remedies are not an absolute bar in such cases. Reassessment under Section 22(1) of the Chhattisgarh Value Added Tax Act, 2005 could be initiated only after a prior assessment or reassessment order under Section 21(1), because that prior order is a jurisdictional fact and condition precedent. In the absence of such a pre-existing assessment order, the reassessment notice and resulting orders were without authority of law and unsustainable. The petitions therefore succeeded and the impugned reassessment orders were set aside. Case-Laws VAT and Sales Tax Tue, 27 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428448