https://www.taxtmi.com/caselaws?id=158800 An assessment order under the Tamil Nadu General Sales Tax Act was challenged by writ petition, but the court held that writ jurisdiction under Article 226 should ordinarily not be used to bypass an effective statutory appeal. The dispute involved questions on Form XVII, the selling dealer's liability and the effect of section 10(3), all of which were capable of examination by the appellate authority on facts and law. Because the impugned order was appealable and the limitation for appeal had not expired, the petitioner had an efficacious alternative remedy. The writ petition was therefore not entertained, and the statutory appellate process was identified as the proper forum. en-us Wed, 09 Aug 2006 00:00:00 +0530 Fri, 14 Feb 2014 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158800 An assessment order under the Tamil Nadu General Sales Tax Act was challenged by writ petition, but the court held that writ jurisdiction under Article 226 should ordinarily not be used to bypass an effective statutory appeal. The dispute involved questions on Form XVII, the selling dealer's liability and the effect of section 10(3), all of which were capable of examination by the appellate authority on facts and law. Because the impugned order was appealable and the limitation for appeal had not expired, the petitioner had an efficacious alternative remedy. The writ petition was therefore not entertained, and the statutory appellate process was identified as the proper forum. Case-Laws VAT and Sales Tax Wed, 09 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158800