https://www.taxtmi.com/caselaws?id=362149 Writ petitions challenging reassessment and penalty orders under the Tamil Nadu Value Added Tax Act were held not maintainable because an effective statutory appellate remedy was available. The dispute depended on contested facts, including the opening and shifting of godowns, alleged storage of goods in an unregistered place of business, and alleged suppression of turnover. As the petitioner had not filed objections to the revision notices despite opportunity, and no substantiated explanation was given for that omission, the case did not fall within recognised exceptions to the alternative-remedy rule, such as lack of jurisdiction or breach of natural justice. The merits were left open for the appellate authority. en-us Wed, 13 Jun 2018 00:00:00 +0530 Thu, 21 Jun 2018 06:20:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362149 Writ petitions challenging reassessment and penalty orders under the Tamil Nadu Value Added Tax Act were held not maintainable because an effective statutory appellate remedy was available. The dispute depended on contested facts, including the opening and shifting of godowns, alleged storage of goods in an unregistered place of business, and alleged suppression of turnover. As the petitioner had not filed objections to the revision notices despite opportunity, and no substantiated explanation was given for that omission, the case did not fall within recognised exceptions to the alternative-remedy rule, such as lack of jurisdiction or breach of natural justice. The merits were left open for the appellate authority. Case-Laws VAT and Sales Tax Wed, 13 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362149