https://www.taxtmi.com/caselaws?id=429018 In tax matters, writ jurisdiction under Article 226 should ordinarily not be used to bypass an efficacious statutory appeal. The assessment order denying input rebate was appealable under the Madhya Pradesh Value Added Tax Act, 2002, and the assessee's claim that no disputed questions of fact arose did not justify skipping the appellate remedy. The High Court should have relegated the assessee to the statutory appeal instead of examining the assessment on merits. The impugned judgment was set aside, and the challenge was directed to proceed through the available appellate mechanism. en-us Fri, 14 Oct 2022 00:00:00 +0530 Thu, 16 Feb 2023 18:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429018 In tax matters, writ jurisdiction under Article 226 should ordinarily not be used to bypass an efficacious statutory appeal. The assessment order denying input rebate was appealable under the Madhya Pradesh Value Added Tax Act, 2002, and the assessee's claim that no disputed questions of fact arose did not justify skipping the appellate remedy. The High Court should have relegated the assessee to the statutory appeal instead of examining the assessment on merits. The impugned judgment was set aside, and the challenge was directed to proceed through the available appellate mechanism. Case-Laws VAT and Sales Tax Fri, 14 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429018