https://www.taxtmi.com/caselaws?id=382110 In fiscal matters, writ jurisdiction under Article 226 is ordinarily not invoked where an efficacious statutory appeal is available. The Madras HC found that the assessment under the Tamil Nadu Value Added Tax Act, 2006 was preceded by notice, objections, and personal hearing, and that one objection was accepted and one enforcement proposal was dropped, showing application of mind by the assessing authority. As no lack of jurisdiction, breach of natural justice, or ineffectiveness of the appellate remedy was shown, the writ petition was not entertained and the petitioner was directed to pursue the statutory appeal, with the merits left open. en-us Tue, 11 Jun 2019 00:00:00 +0530 Thu, 23 Jan 2020 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382110 In fiscal matters, writ jurisdiction under Article 226 is ordinarily not invoked where an efficacious statutory appeal is available. The Madras HC found that the assessment under the Tamil Nadu Value Added Tax Act, 2006 was preceded by notice, objections, and personal hearing, and that one objection was accepted and one enforcement proposal was dropped, showing application of mind by the assessing authority. As no lack of jurisdiction, breach of natural justice, or ineffectiveness of the appellate remedy was shown, the writ petition was not entertained and the petitioner was directed to pursue the statutory appeal, with the merits left open. Case-Laws VAT and Sales Tax Tue, 11 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382110