https://www.taxtmi.com/caselaws?id=158844 A direct writ challenge to a revised assessment order was maintainable where the order was alleged to be legal authority and the available appellate remedy was ineffective because delay could not be condoned. On penalty, Section 12(3) of the Tamil Nadu General Sales Tax Act, 1959 could not be invoked where the turnover had been disclosed in the return and the dispute concerned only rejection of a claimed exemption, not concealment, escapement, or a best judgment assessment under Section 12(2). The 01.07.2002 amendment enlarging the penalty provision was inapplicable to earlier returns, so the penalty levy was unsustainable. en-us Wed, 20 Oct 2004 00:00:00 +0530 Tue, 11 Feb 2014 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158844 A direct writ challenge to a revised assessment order was maintainable where the order was alleged to be legal authority and the available appellate remedy was ineffective because delay could not be condoned. On penalty, Section 12(3) of the Tamil Nadu General Sales Tax Act, 1959 could not be invoked where the turnover had been disclosed in the return and the dispute concerned only rejection of a claimed exemption, not concealment, escapement, or a best judgment assessment under Section 12(2). The 01.07.2002 amendment enlarging the penalty provision was inapplicable to earlier returns, so the penalty levy was unsustainable. Case-Laws VAT and Sales Tax Wed, 20 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158844