https://www.taxtmi.com/caselaws?id=752877 Writ jurisdiction remains available despite an alternative statutory remedy where the challenged assessment is a non-speaking order, shows no application of mind, or raises jurisdictional and natural justice defects. The Rajasthan HC held that a computer-generated demand disallowing input tax credit, without reasons or disclosure of the basis for disallowance, was unsustainable because a quasi-judicial order with civil consequences must record reasons in writing. The assessment and resulting demand were quashed, while leaving the revenue free to proceed afresh in accordance with law. en-us Wed, 01 May 2024 00:00:00 +0530 Tue, 21 May 2024 08:20:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752877 Writ jurisdiction remains available despite an alternative statutory remedy where the challenged assessment is a non-speaking order, shows no application of mind, or raises jurisdictional and natural justice defects. The Rajasthan HC held that a computer-generated demand disallowing input tax credit, without reasons or disclosure of the basis for disallowance, was unsustainable because a quasi-judicial order with civil consequences must record reasons in writing. The assessment and resulting demand were quashed, while leaving the revenue free to proceed afresh in accordance with law. Case-Laws VAT and Sales Tax Wed, 01 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752877