https://www.taxtmi.com/caselaws?id=356056 A writ petition challenging a revenue demand under the Tamil Nadu Value Added Tax Act, 2006 was rejected because the assessee had an efficacious statutory revision remedy under Section 54, and that remedy was already time-barred when the writ was filed. The Court also found no violation of natural justice, since the impugned order expressly considered the assessee's objection and reply and gave reasons for rejecting the requested adjustment of tax paid towards stock deficit. In these circumstances, interference under Article 226 was declined and the revenue action was left undisturbed. en-us Fri, 24 Nov 2017 00:00:00 +0530 Sat, 24 Feb 2018 08:20:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356056 A writ petition challenging a revenue demand under the Tamil Nadu Value Added Tax Act, 2006 was rejected because the assessee had an efficacious statutory revision remedy under Section 54, and that remedy was already time-barred when the writ was filed. The Court also found no violation of natural justice, since the impugned order expressly considered the assessee's objection and reply and gave reasons for rejecting the requested adjustment of tax paid towards stock deficit. In these circumstances, interference under Article 226 was declined and the revenue action was left undisturbed. Case-Laws VAT and Sales Tax Fri, 24 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356056