https://www.taxtmi.com/caselaws?id=325748 A writ petition should not be dismissed for alternative remedy where the assessing authority has ignored material factual issues central to the dispute, including delayed supply of credentials for online filing and the alleged inability to file returns electronically or manually. The revisional remedy under Section 54 of the Tamil Nadu Value Added Tax Act, 2006 was not treated as an adequate substitute for judicial review in these circumstances, particularly because the impugned order reflected non-consideration of relevant facts affecting reversal of input tax credit. The dismissal on the ground of alternative remedy was set aside, the assessment order was quashed, and the matter was remitted for fresh consideration and a fresh order. en-us Mon, 15 Feb 2016 00:00:00 +0530 Tue, 29 Mar 2016 10:28:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325748 A writ petition should not be dismissed for alternative remedy where the assessing authority has ignored material factual issues central to the dispute, including delayed supply of credentials for online filing and the alleged inability to file returns electronically or manually. The revisional remedy under Section 54 of the Tamil Nadu Value Added Tax Act, 2006 was not treated as an adequate substitute for judicial review in these circumstances, particularly because the impugned order reflected non-consideration of relevant facts affecting reversal of input tax credit. The dismissal on the ground of alternative remedy was set aside, the assessment order was quashed, and the matter was remitted for fresh consideration and a fresh order. Case-Laws VAT and Sales Tax Mon, 15 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325748