A writ petition against an assessment order was held not maintainable after the assessee had already invoked rectification under Section 161, as parallel recourse was impermissible; it was also rejected as time-barred. The rectification order was treated as appealable under Section 107, which was construed broadly to cover orders passed under the Act, including Section 161 orders. The Court therefore directed resort to the statutory appellate remedy, distinguished earlier TNGST Act authority, and condoned delay for filing the appeal within the time granted, subject to statutory conditions including pre-deposit.
A writ petition against an assessment order was held not maintainable after the assessee had already invoked rectification under Section 161, as parallel recourse was impermissible; it was also rejected as time-barred. The rectification order was treated as appealable under Section 107, which was construed broadly to cover orders passed under the Act, including Section 161 orders. The Court therefore directed resort to the statutory appellate remedy, distinguished earlier TNGST Act authority, and condoned delay for filing the appeal within the time granted, subject to statutory conditions including pre-deposit.
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