https://www.taxtmi.com/caselaws?id=263431 A civil suit challenging a tax notice and assessment process under the Tamil Nadu Value Added Tax Act, 2006 was barred by the statute's express exclusion of civil court jurisdiction. The Act provides a complete appellate and revisional framework, and Section 77(1) prohibits suits seeking to set aside or modify assessments made under the Act. The civil court had to test maintainability at the threshold, and the challenge could not proceed in civil court. The refusal to restore the suit was also upheld, with the statutory bar remaining the controlling ground. en-us Mon, 27 Jul 2015 00:00:00 +0530 Wed, 02 Sep 2015 07:48:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263431 A civil suit challenging a tax notice and assessment process under the Tamil Nadu Value Added Tax Act, 2006 was barred by the statute's express exclusion of civil court jurisdiction. The Act provides a complete appellate and revisional framework, and Section 77(1) prohibits suits seeking to set aside or modify assessments made under the Act. The civil court had to test maintainability at the threshold, and the challenge could not proceed in civil court. The refusal to restore the suit was also upheld, with the statutory bar remaining the controlling ground. Case-Laws VAT and Sales Tax Mon, 27 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263431