https://www.taxtmi.com/caselaws?id=363959 Writ jurisdiction under Article 226 was held not to be the proper forum where the Tamil Nadu VAT Act, 2006 provided an efficacious statutory scheme of rectification under Section 84 and appeals under Sections 51 and 52. The Court reiterated that a petitioner must ordinarily exhaust such remedies before seeking writ relief, except in exceptional cases such as breach of natural justice or lack of jurisdiction. As the revised assessment orders were challenged after about two years, the petitions were also treated as barred by laches. The writ petitions were therefore dismissed for non-exhaustion of statutory remedies and delay. en-us Tue, 10 Jul 2018 00:00:00 +0530 Sat, 21 Jul 2018 09:35:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363959 Writ jurisdiction under Article 226 was held not to be the proper forum where the Tamil Nadu VAT Act, 2006 provided an efficacious statutory scheme of rectification under Section 84 and appeals under Sections 51 and 52. The Court reiterated that a petitioner must ordinarily exhaust such remedies before seeking writ relief, except in exceptional cases such as breach of natural justice or lack of jurisdiction. As the revised assessment orders were challenged after about two years, the petitions were also treated as barred by laches. The writ petitions were therefore dismissed for non-exhaustion of statutory remedies and delay. Case-Laws VAT and Sales Tax Tue, 10 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363959