https://www.taxtmi.com/caselaws?id=166312 Section 16D of the Tamil Nadu General Sales Tax Act confers only limited supervisory jurisdiction to correct patent illegality, a statutory bar, or a breach of natural justice, and it is not a substitute for appellate review on the merits. The challenge concerned the applicability of section 3(3) and entitlement to issue form XVII for consumables, but that dispute was held to fall within the statutory appellate remedy rather than supervisory interference. The record also showed no denial of opportunity or other natural justice violation. On that basis, the Special Committee was justified in declining to examine the assessment on merits, and interference with the assessment order was not warranted. en-us Fri, 26 Aug 2011 00:00:00 +0530 Wed, 17 Sep 2014 16:07:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166312 Section 16D of the Tamil Nadu General Sales Tax Act confers only limited supervisory jurisdiction to correct patent illegality, a statutory bar, or a breach of natural justice, and it is not a substitute for appellate review on the merits. The challenge concerned the applicability of section 3(3) and entitlement to issue form XVII for consumables, but that dispute was held to fall within the statutory appellate remedy rather than supervisory interference. The record also showed no denial of opportunity or other natural justice violation. On that basis, the Special Committee was justified in declining to examine the assessment on merits, and interference with the assessment order was not warranted. Case-Laws VAT and Sales Tax Fri, 26 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166312