https://www.taxtmi.com/caselaws?id=382238 In fiscal matters, the rule of alternate remedy applies with greater rigour, and writ interference is ordinarily declined where an effective statutory appeal exists. The Madras High Court noted that the impugned reassessment-related order under the Tamil Nadu Value Added Tax regime was appealable under Section 51 of the Tamil Nadu Value Added Tax Act, 2006. It also observed that the appellate authority could consider a request for condonation of delay, and no exceptional circumstance justified bypassing the statutory forum. The writ petition was therefore not entertained, and the petitioner was relegated to the appellate remedy. en-us Fri, 21 Jun 2019 00:00:00 +0530 Fri, 28 Jun 2019 07:42:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382238 In fiscal matters, the rule of alternate remedy applies with greater rigour, and writ interference is ordinarily declined where an effective statutory appeal exists. The Madras High Court noted that the impugned reassessment-related order under the Tamil Nadu Value Added Tax regime was appealable under Section 51 of the Tamil Nadu Value Added Tax Act, 2006. It also observed that the appellate authority could consider a request for condonation of delay, and no exceptional circumstance justified bypassing the statutory forum. The writ petition was therefore not entertained, and the petitioner was relegated to the appellate remedy. Case-Laws VAT and Sales Tax Fri, 21 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382238