https://www.taxtmi.com/caselaws?id=332459 A writ court will ordinarily not quash a surprise inspection report, seizure mahazar or recorded statement at the threshold where jurisdictional and factual objections can be raised before the assessing officer. The Madras HC noted the challenge to enforcement action under the Tamil Nadu Value Added Tax regime, but held that certiorari was not the proper remedy at that stage. It also left open the petitioner's objections on delegated authority, ownership of seized records and the legality of the statement for consideration in the assessment proceedings. The enforcement materials therefore remained undisturbed, while the taxpayer's right to contest jurisdiction and merits was preserved. en-us Tue, 26 Jul 2016 00:00:00 +0530 Sat, 17 Sep 2016 11:48:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332459 A writ court will ordinarily not quash a surprise inspection report, seizure mahazar or recorded statement at the threshold where jurisdictional and factual objections can be raised before the assessing officer. The Madras HC noted the challenge to enforcement action under the Tamil Nadu Value Added Tax regime, but held that certiorari was not the proper remedy at that stage. It also left open the petitioner's objections on delegated authority, ownership of seized records and the legality of the statement for consideration in the assessment proceedings. The enforcement materials therefore remained undisturbed, while the taxpayer's right to contest jurisdiction and merits was preserved. Case-Laws VAT and Sales Tax Tue, 26 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332459