https://www.taxtmi.com/caselaws?id=163838 Writ petitions challenging tax assessment orders were treated as not maintainable where an efficacious statutory appeal remedy existed under the Tamil Nadu General Sales Tax Act, 1959. The Court noted that the dispute depended on factual enquiry, including the existence of the alleged selling dealers, the movement and source of goods, and the authenticity of records supporting second-sale exemption. Because the appellate authority could re-examine the assessment, consider fresh facts and records, and grant relief, writ jurisdiction was not ordinarily invoked in such tax matters. The plea of natural justice did not justify bypassing the statutory appeal process. en-us Thu, 26 Jun 2008 00:00:00 +0530 Fri, 05 Dec 2014 17:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163838 Writ petitions challenging tax assessment orders were treated as not maintainable where an efficacious statutory appeal remedy existed under the Tamil Nadu General Sales Tax Act, 1959. The Court noted that the dispute depended on factual enquiry, including the existence of the alleged selling dealers, the movement and source of goods, and the authenticity of records supporting second-sale exemption. Because the appellate authority could re-examine the assessment, consider fresh facts and records, and grant relief, writ jurisdiction was not ordinarily invoked in such tax matters. The plea of natural justice did not justify bypassing the statutory appeal process. Case-Laws VAT and Sales Tax Thu, 26 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163838