https://www.taxtmi.com/caselaws?id=163746 Where the Tamil Nadu General Sales Tax Act provides an effective statutory appeal mechanism against an assessment order, writ jurisdiction should ordinarily not be used to bypass that remedy. The Court noted that the assessee could appeal under section 31 and pursue a further appeal under section 36, and that the Act contained a complete machinery with safeguards against arbitrary assessment. On that basis, the writ petition was not entertained on merits, and the assessee was relegated to the statutory appellate remedy within the time granted. en-us Tue, 27 Feb 2007 00:00:00 +0530 Tue, 08 Apr 2014 15:20:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163746 Where the Tamil Nadu General Sales Tax Act provides an effective statutory appeal mechanism against an assessment order, writ jurisdiction should ordinarily not be used to bypass that remedy. The Court noted that the assessee could appeal under section 31 and pursue a further appeal under section 36, and that the Act contained a complete machinery with safeguards against arbitrary assessment. On that basis, the writ petition was not entertained on merits, and the assessee was relegated to the statutory appellate remedy within the time granted. Case-Laws VAT and Sales Tax Tue, 27 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163746