https://www.taxtmi.com/caselaws?id=330948 A writ petition challenging a penalty demand for delayed tax payment was not entertained because an effective statutory revision remedy was available under the Puducherry Value Added Tax Act, 2007. The demand was linked to Section 27(3) of the erstwhile Pondicherry General Sales Tax Act, 1967 read with Section 81 of the Puducherry Value Added Tax Act, 2007, but the Court declined to examine the merits in writ jurisdiction. The petitioner was relegated to the revision remedy under Section 45, with the limitation objection left open for the revisional authority if the filing was within time. en-us Tue, 05 Jul 2016 00:00:00 +0530 Tue, 09 Aug 2016 13:06:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330948 A writ petition challenging a penalty demand for delayed tax payment was not entertained because an effective statutory revision remedy was available under the Puducherry Value Added Tax Act, 2007. The demand was linked to Section 27(3) of the erstwhile Pondicherry General Sales Tax Act, 1967 read with Section 81 of the Puducherry Value Added Tax Act, 2007, but the Court declined to examine the merits in writ jurisdiction. The petitioner was relegated to the revision remedy under Section 45, with the limitation objection left open for the revisional authority if the filing was within time. Case-Laws VAT and Sales Tax Tue, 05 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330948