https://www.taxtmi.com/caselaws?id=245154 A writ petition challenging rejection of a request for C form declarations was held not maintainable because the impugned order was revisable under the Puducherry Value Added Tax Act. The court applied the principle of alternative remedy as a rule of self-imposed restraint in writ jurisdiction and found no showing that the statutory revisional remedy was inefficacious or unavailable. The fact that the petition was filed before expiry of the revision period further supported directing the petitioner to the statutory forum. The petitioner was therefore directed to pursue the revisional remedy rather than invoke writ jurisdiction. en-us Wed, 12 Mar 2014 00:00:00 +0530 Wed, 08 Oct 2014 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245154 A writ petition challenging rejection of a request for C form declarations was held not maintainable because the impugned order was revisable under the Puducherry Value Added Tax Act. The court applied the principle of alternative remedy as a rule of self-imposed restraint in writ jurisdiction and found no showing that the statutory revisional remedy was inefficacious or unavailable. The fact that the petition was filed before expiry of the revision period further supported directing the petitioner to the statutory forum. The petitioner was therefore directed to pursue the revisional remedy rather than invoke writ jurisdiction. Case-Laws VAT and Sales Tax Wed, 12 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245154