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    <title>2019 (5) TMI 908 - MADRAS HIGH COURT</title>
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    <description>Where an effective statutory appeal is available under the Tamil Nadu Value Added Tax Act, 2006, writ jurisdiction under Article 226 should not ordinarily be used to bypass that remedy. The appellate authority had considered the assessment order, including reversal of input tax credit on purchases from cancelled dealers and penalty, and had recorded findings on the issues raised. In the absence of any jurisdictional error or proved violation of natural justice, the writ petition was held not maintainable and the appellate order was sustained, leaving the petitioner to pursue the statutory remedy before the Tribunal if so advised.</description>
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      <description>Where an effective statutory appeal is available under the Tamil Nadu Value Added Tax Act, 2006, writ jurisdiction under Article 226 should not ordinarily be used to bypass that remedy. The appellate authority had considered the assessment order, including reversal of input tax credit on purchases from cancelled dealers and penalty, and had recorded findings on the issues raised. In the absence of any jurisdictional error or proved violation of natural justice, the writ petition was held not maintainable and the appellate order was sustained, leaving the petitioner to pursue the statutory remedy before the Tribunal if so advised.</description>
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      <pubDate>Fri, 05 Apr 2019 00:00:00 +0530</pubDate>
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