https://www.taxtmi.com/caselaws?id=350589 Under the Tamil Nadu Value Added Tax Act, 2006, writ jurisdiction was held to be inappropriate where an efficacious statutory remedy existed and the challenge concerned deemed assessments and rectification petitions under Section 84. The court reiterated that disputed questions about an alleged clerical mistake and claimed lack of jurisdiction require factual examination and should be pursued before the statutory authorities. It also noted that the rectification authority had already considered the claim and found no apparent mistake in the returns or audit form. The writ petitions were therefore not maintainable in writ jurisdiction. en-us Fri, 03 Nov 2017 00:00:00 +0530 Thu, 09 Nov 2017 08:08:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350589 Under the Tamil Nadu Value Added Tax Act, 2006, writ jurisdiction was held to be inappropriate where an efficacious statutory remedy existed and the challenge concerned deemed assessments and rectification petitions under Section 84. The court reiterated that disputed questions about an alleged clerical mistake and claimed lack of jurisdiction require factual examination and should be pursued before the statutory authorities. It also noted that the rectification authority had already considered the claim and found no apparent mistake in the returns or audit form. The writ petitions were therefore not maintainable in writ jurisdiction. Case-Laws VAT and Sales Tax Fri, 03 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350589