https://www.taxtmi.com/caselaws?id=351994 Where an effective statutory appeal is available under the Andhra Pradesh Value Added Tax Act, writ jurisdiction under Article 226 is ordinarily not exercised unless a recognised exception applies; on these facts, no exception was shown, so the writ challenge to the assessment was not entertained. A limitation objection being a mixed question of law and fact should have been raised before the assessing and appellate authorities first, rather than for the first time in writ proceedings. The petitioner's failure to do so reflected lack of diligence, and the Court declined to examine the merits of the writ petition. The petitioner was left free to urge the limitation plea before the statutory tribunal. en-us Wed, 01 Nov 2017 00:00:00 +0530 Wed, 06 Dec 2017 07:54:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351994 Where an effective statutory appeal is available under the Andhra Pradesh Value Added Tax Act, writ jurisdiction under Article 226 is ordinarily not exercised unless a recognised exception applies; on these facts, no exception was shown, so the writ challenge to the assessment was not entertained. A limitation objection being a mixed question of law and fact should have been raised before the assessing and appellate authorities first, rather than for the first time in writ proceedings. The petitioner's failure to do so reflected lack of diligence, and the Court declined to examine the merits of the writ petition. The petitioner was left free to urge the limitation plea before the statutory tribunal. Case-Laws VAT and Sales Tax Wed, 01 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351994