https://www.taxtmi.com/caselaws?id=382779 A writ petition challenging a first appellate order under the Tamil Nadu Value Added Tax Act, 2006 was held not maintainable because an efficacious statutory appeal to the Tribunal was available under Section 58. The Court refused to bypass the alternate remedy on the grounds of a pending revision in another assessment year, alleged non-compliance with conditions for a further appeal, or claimed non-consideration of a case law. It distinguished the Supreme Court decision in Steel Authority of India on the basis that that case involved complete non-application of mind in the appellate order, which was not shown here. Emphasising restraint in fiscal matters, the Court directed the petitioner to pursue the statutory appeal before the Tribunal. en-us Fri, 28 Jun 2019 00:00:00 +0530 Thu, 11 Jul 2019 06:00:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382779 A writ petition challenging a first appellate order under the Tamil Nadu Value Added Tax Act, 2006 was held not maintainable because an efficacious statutory appeal to the Tribunal was available under Section 58. The Court refused to bypass the alternate remedy on the grounds of a pending revision in another assessment year, alleged non-compliance with conditions for a further appeal, or claimed non-consideration of a case law. It distinguished the Supreme Court decision in Steel Authority of India on the basis that that case involved complete non-application of mind in the appellate order, which was not shown here. Emphasising restraint in fiscal matters, the Court directed the petitioner to pursue the statutory appeal before the Tribunal. Case-Laws VAT and Sales Tax Fri, 28 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382779