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    <description>Failure to file objections to a draft assessment order before both the Dispute Resolution Panel and the Assessing Officer permits completion of assessment on the draft order under the statutory scheme. Where an appeal against that assessment is available under the tax statute, the alternative remedy is treated as efficacious and writ jurisdiction under Article 226 is not warranted. The stated position is that the writ petition is not entertainable, while the taxpayer may pursue the statutory appeal and raise all merits there.</description>
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      <description>Failure to file objections to a draft assessment order before both the Dispute Resolution Panel and the Assessing Officer permits completion of assessment on the draft order under the statutory scheme. Where an appeal against that assessment is available under the tax statute, the alternative remedy is treated as efficacious and writ jurisdiction under Article 226 is not warranted. The stated position is that the writ petition is not entertainable, while the taxpayer may pursue the statutory appeal and raise all merits there.</description>
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