https://www.taxtmi.com/caselaws?id=163693 A fiscal assessment challenge under the Tamil Nadu General Sales Tax Act was held to be unsuitable for writ review because the statute provided a complete and efficacious appellate mechanism. The court noted that the assessee had an adequate remedy by appeal, including a further statutory appeal, and that rejection of rectification did not justify bypassing that process. Writ jurisdiction under article 226 was therefore not to be used as a substitute for the prescribed appellate route. Liberty was nevertheless granted to file an appeal before the appellate authority within the time allowed, with the dispute directed back to the statutory forum. en-us Fri, 02 Mar 2007 00:00:00 +0530 Mon, 07 Apr 2014 16:53:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163693 A fiscal assessment challenge under the Tamil Nadu General Sales Tax Act was held to be unsuitable for writ review because the statute provided a complete and efficacious appellate mechanism. The court noted that the assessee had an adequate remedy by appeal, including a further statutory appeal, and that rejection of rectification did not justify bypassing that process. Writ jurisdiction under article 226 was therefore not to be used as a substitute for the prescribed appellate route. Liberty was nevertheless granted to file an appeal before the appellate authority within the time allowed, with the dispute directed back to the statutory forum. Case-Laws VAT and Sales Tax Fri, 02 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163693