https://www.taxtmi.com/caselaws?id=786362 In fiscal disputes under the Regulation, writ jurisdiction is ordinarily declined where an efficacious statutory appeal lies before the Appellate Tribunal, especially after the assessee has already used the statutory objection process under section 74. Limitation objections based on disputed facts, such as filing of returns and computation of the statutory period, are treated as matters for the statutory forum rather than writ review. Notices issued under sections 32 and 33 are also not invalid merely because no pre-notice hearing was given where the scheme provides a post-decisional objection and hearing mechanism under section 74 and no actual prejudice is shown. en-us Tue, 10 Feb 2026 00:00:00 +0530 Thu, 12 Feb 2026 09:03:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786362 In fiscal disputes under the Regulation, writ jurisdiction is ordinarily declined where an efficacious statutory appeal lies before the Appellate Tribunal, especially after the assessee has already used the statutory objection process under section 74. Limitation objections based on disputed facts, such as filing of returns and computation of the statutory period, are treated as matters for the statutory forum rather than writ review. Notices issued under sections 32 and 33 are also not invalid merely because no pre-notice hearing was given where the scheme provides a post-decisional objection and hearing mechanism under section 74 and no actual prejudice is shown. Case-Laws VAT / Sales Tax Tue, 10 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786362