https://www.taxtmi.com/caselaws?id=369398 Writ intervention in fiscal assessment disputes is generally unwarranted where an effective statutory appeal is available. The Madras High Court noted that the classification of inter-State sales under section 3(a) or 3(b) of the Central Sales Tax Act, 1956, and the question whether turnover could be revisited under section 27 of the Tamil Nadu Value Added Tax Act, 2006, involved disputed facts requiring scrutiny of invoices and surrounding materials by the assessing and appellate authorities. It also noted that reopening was within the Assessing Authority's jurisdiction where turnover had allegedly escaped assessment, and that notice, reply and personal hearings satisfied natural justice. The writ petitions were therefore not maintainable and the petitioner was left to the statutory appellate remedy. en-us Tue, 23 Oct 2018 00:00:00 +0530 Fri, 26 Oct 2018 20:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369398 Writ intervention in fiscal assessment disputes is generally unwarranted where an effective statutory appeal is available. The Madras High Court noted that the classification of inter-State sales under section 3(a) or 3(b) of the Central Sales Tax Act, 1956, and the question whether turnover could be revisited under section 27 of the Tamil Nadu Value Added Tax Act, 2006, involved disputed facts requiring scrutiny of invoices and surrounding materials by the assessing and appellate authorities. It also noted that reopening was within the Assessing Authority's jurisdiction where turnover had allegedly escaped assessment, and that notice, reply and personal hearings satisfied natural justice. The writ petitions were therefore not maintainable and the petitioner was left to the statutory appellate remedy. Case-Laws VAT and Sales Tax Tue, 23 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369398