https://www.taxtmi.com/caselaws?id=40023 Writ petitions under Article 226 are ordinarily not maintainable against assessment orders where the taxing statute provides a complete remedial hierarchy of appeal, further appeal and reference on questions of law. The existence of that self-contained statutory machinery requires the assessee to pursue the remedies created by the Act, especially where the challenge concerns the regularity of proceedings or the correctness of a best judgment assessment rather than inherent lack of jurisdiction. Alleged procedural irregularity or denial of natural justice will not justify direct writ intervention where notice was issued and opportunities were afforded. Direct recourse to writ jurisdiction is therefore restricted to cases of clear jurisdictional defect or patent breach of natural justice. en-us Wed, 13 Apr 1983 00:00:00 +0530 Fri, 31 Oct 2025 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40023 Writ petitions under Article 226 are ordinarily not maintainable against assessment orders where the taxing statute provides a complete remedial hierarchy of appeal, further appeal and reference on questions of law. The existence of that self-contained statutory machinery requires the assessee to pursue the remedies created by the Act, especially where the challenge concerns the regularity of proceedings or the correctness of a best judgment assessment rather than inherent lack of jurisdiction. Alleged procedural irregularity or denial of natural justice will not justify direct writ intervention where notice was issued and opportunities were afforded. Direct recourse to writ jurisdiction is therefore restricted to cases of clear jurisdictional defect or patent breach of natural justice. Case-Laws VAT / Sales Tax Wed, 13 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40023