https://www.taxtmi.com/caselaws?id=457626 A writ petition challenging a recovery notice for tax arrears was held not maintainable where an effective alternative statutory remedy existed under Section 287-A of the Uttar Pradesh Zamindari Abolition and Land Reforms Act, 1950. The Court noted that the remedy under Section 51 of the Uttarakhand Value Added Tax Act, 2005 was not available to question the recovery citation, and the petitioner could not bypass the available statutory route in Article 226 proceedings. As no constitutional challenge was raised to Section 287-A, the writ court declined interference and directed resort to the prescribed remedy. en-us Mon, 15 Jul 2019 00:00:00 +0530 Tue, 24 Sep 2024 19:51:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=457626 A writ petition challenging a recovery notice for tax arrears was held not maintainable where an effective alternative statutory remedy existed under Section 287-A of the Uttar Pradesh Zamindari Abolition and Land Reforms Act, 1950. The Court noted that the remedy under Section 51 of the Uttarakhand Value Added Tax Act, 2005 was not available to question the recovery citation, and the petitioner could not bypass the available statutory route in Article 226 proceedings. As no constitutional challenge was raised to Section 287-A, the writ court declined interference and directed resort to the prescribed remedy. Case-Laws VAT / Sales Tax Mon, 15 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=457626