https://www.taxtmi.com/caselaws?id=383312 A writ challenge to a revised assessment and consequential recovery notice was treated as barred by unexplained delay and laches, because the petitioner approached the court more than two years after service of the assessment order and only after distraint proceedings commenced. The court also relied on the availability of an efficacious statutory appeal under Section 51 of the Tamil Nadu Value Added Tax Act, 2006, which had not been pursued. Complaints of non-consideration of objections and denial of personal hearing were viewed as issues that could be raised in appeal rather than exceptional grounds for writ interference at such a belated stage. No interference with the assessment or recovery proceedings was warranted. en-us Fri, 05 Jul 2019 00:00:00 +0530 Mon, 22 Jul 2019 06:19:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383312 A writ challenge to a revised assessment and consequential recovery notice was treated as barred by unexplained delay and laches, because the petitioner approached the court more than two years after service of the assessment order and only after distraint proceedings commenced. The court also relied on the availability of an efficacious statutory appeal under Section 51 of the Tamil Nadu Value Added Tax Act, 2006, which had not been pursued. Complaints of non-consideration of objections and denial of personal hearing were viewed as issues that could be raised in appeal rather than exceptional grounds for writ interference at such a belated stage. No interference with the assessment or recovery proceedings was warranted. Case-Laws VAT and Sales Tax Fri, 05 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383312