https://www.taxtmi.com/caselaws?id=436135 Writ petitions were maintainable despite a statutory reference remedy because the legal issue was already settled by binding precedent, making relegation to the alternative remedy unnecessary. Reassessment under the Chhattisgarh Value Added Tax Act could not be initiated without a prior assessment order under the statutory scheme, since Section 22(1) presupposes an assessment under Section 21(1). In the absence of such an order, the reassessment had no legal foundation and the consequential appellate and tribunal orders were unsustainable. The reassessment action was therefore quashed and the challenge succeeded. en-us Thu, 23 Mar 2023 00:00:00 +0530 Thu, 06 Apr 2023 08:23:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436135 Writ petitions were maintainable despite a statutory reference remedy because the legal issue was already settled by binding precedent, making relegation to the alternative remedy unnecessary. Reassessment under the Chhattisgarh Value Added Tax Act could not be initiated without a prior assessment order under the statutory scheme, since Section 22(1) presupposes an assessment under Section 21(1). In the absence of such an order, the reassessment had no legal foundation and the consequential appellate and tribunal orders were unsustainable. The reassessment action was therefore quashed and the challenge succeeded. Case-Laws VAT and Sales Tax Thu, 23 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436135