https://www.taxtmi.com/caselaws?id=49414 Section 18A of the Madras General Sales Tax Act, 1939 barred a civil suit to recover tax alleged to have been illegally collected because it prohibited any suit or proceeding to set aside or modify an assessment made under the Act. The phrase covered assessments made by the competent authority under statutory powers, even if the assessee claimed the assessment was erroneous or illegal on merits. The existence of appellate and revisional remedies showed that challenges to assessment orders had to be pursued within the statutory framework. Failure to use those remedies, including after filing voluntary returns, did not permit resort to civil court. A civil action was therefore excluded by the statutory bar. en-us Fri, 25 Jan 1963 00:00:00 +0530 Sat, 18 Apr 2015 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49414 Section 18A of the Madras General Sales Tax Act, 1939 barred a civil suit to recover tax alleged to have been illegally collected because it prohibited any suit or proceeding to set aside or modify an assessment made under the Act. The phrase covered assessments made by the competent authority under statutory powers, even if the assessee claimed the assessment was erroneous or illegal on merits. The existence of appellate and revisional remedies showed that challenges to assessment orders had to be pursued within the statutory framework. Failure to use those remedies, including after filing voluntary returns, did not permit resort to civil court. A civil action was therefore excluded by the statutory bar. Case-Laws VAT and Sales Tax Fri, 25 Jan 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49414