https://www.taxtmi.com/caselaws?id=456729 An effective statutory appellate remedy was available against the VAT assessment, so the HC declined to examine the writ petition on merits. The court left the dispute on VAT liability for tug-boats and marine crafts to the appellate forum, but granted limited interim protection against recovery pending appeal on condition that 25% of the disputed tax was deposited within the stipulated time. The ruling reflects the principle that writ jurisdiction is ordinarily not invoked where an adequate alternative remedy exists, although conditional protective relief may still be granted in appropriate cases. en-us Mon, 11 Dec 2017 00:00:00 +0530 Sat, 10 Aug 2024 13:59:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456729 An effective statutory appellate remedy was available against the VAT assessment, so the HC declined to examine the writ petition on merits. The court left the dispute on VAT liability for tug-boats and marine crafts to the appellate forum, but granted limited interim protection against recovery pending appeal on condition that 25% of the disputed tax was deposited within the stipulated time. The ruling reflects the principle that writ jurisdiction is ordinarily not invoked where an adequate alternative remedy exists, although conditional protective relief may still be granted in appropriate cases. Case-Laws VAT and Sales Tax Mon, 11 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456729