https://www.taxtmi.com/caselaws?id=764411 Where a tax statute provides an efficacious appellate remedy, the writ court may decline to examine the assessment challenge on merits and relegate the assessee to that statutory forum. The existence of a pre-deposit condition does not bar the appeal; rather, the appeal may be entertained subject to compliance with the prescribed deposit requirement. On the same facts, the principle of parity supports extending identical relief in a connected matter where no distinguishing circumstances exist. The operative effect was that writ relief was not granted, but the assessee was permitted to pursue the appeal on conditional deposit terms, with the companion appeal disposed of similarly. en-us Mon, 06 Jan 2025 00:00:00 +0530 Fri, 10 Jan 2025 08:57:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764411 Where a tax statute provides an efficacious appellate remedy, the writ court may decline to examine the assessment challenge on merits and relegate the assessee to that statutory forum. The existence of a pre-deposit condition does not bar the appeal; rather, the appeal may be entertained subject to compliance with the prescribed deposit requirement. On the same facts, the principle of parity supports extending identical relief in a connected matter where no distinguishing circumstances exist. The operative effect was that writ relief was not granted, but the assessee was permitted to pursue the appeal on conditional deposit terms, with the companion appeal disposed of similarly. Case-Laws VAT / Sales Tax Mon, 06 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764411