https://www.taxtmi.com/caselaws?id=382697 Availability of an efficacious statutory appeal under the Tamil Nadu Value Added Tax Act, 2006 weighed against writ intervention, and the appellate forum was treated as the proper venue for examining factual disputes such as invoice-wise break-up and supporting documents. The revised assessment was made after objections and dealt with only confirmed heads, while the assessee had not produced the material sought for the return-of-goods claim. The earlier mismatch ruling was distinguished because it arose on a different factual matrix involving assessment based solely on third-party annexures. On that basis, the writ petition was not entertained on merits and the assessee was relegated to the statutory appellate remedy. en-us Mon, 01 Jul 2019 00:00:00 +0530 Tue, 09 Jul 2019 06:25:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382697 Availability of an efficacious statutory appeal under the Tamil Nadu Value Added Tax Act, 2006 weighed against writ intervention, and the appellate forum was treated as the proper venue for examining factual disputes such as invoice-wise break-up and supporting documents. The revised assessment was made after objections and dealt with only confirmed heads, while the assessee had not produced the material sought for the return-of-goods claim. The earlier mismatch ruling was distinguished because it arose on a different factual matrix involving assessment based solely on third-party annexures. On that basis, the writ petition was not entertained on merits and the assessee was relegated to the statutory appellate remedy. Case-Laws VAT and Sales Tax Mon, 01 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382697