https://www.taxtmi.com/caselaws?id=472142 Statutory appellate remedy under Section 51 ordinarily requires VAT assessment challenges to proceed through appeal rather than Article 226 writ jurisdiction. Judicial review is confined to the legality of the decision-making process and ordinarily does not determine disputed facts or reappraise assessment material. Claims that an assessment overlooked grounds, clarifications, or precedents fall for examination by the appellate authority. Writ intervention is limited to exceptional circumstances involving urgent or irreparable prejudice. en-us Tue, 29 Jun 2021 00:00:00 +0530 Wed, 30 Sep 2026 16:33:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472142 Statutory appellate remedy under Section 51 ordinarily requires VAT assessment challenges to proceed through appeal rather than Article 226 writ jurisdiction. Judicial review is confined to the legality of the decision-making process and ordinarily does not determine disputed facts or reappraise assessment material. Claims that an assessment overlooked grounds, clarifications, or precedents fall for examination by the appellate authority. Writ intervention is limited to exceptional circumstances involving urgent or irreparable prejudice. Case-Laws VAT / Sales Tax Tue, 29 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472142