https://www.taxtmi.com/caselaws?id=383424 Writ interference against reversal of input tax credit under the Tamil Nadu VAT Act was declined because the assessment turned on disputed factual findings, including the cancellation of selling dealers' registrations before the purchases, and the statute provided an efficacious appeal. The Court reiterated that in tax matters the alternate remedy rule applies with greater rigour, and factual errors in the assessment can be examined by the appellate authority, including questions of delay and exclusion of time under the Limitation Act. The assessee was therefore relegated to the statutory appeal remedy. en-us Wed, 10 Jul 2019 00:00:00 +0530 Wed, 24 Jul 2019 07:04:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383424 Writ interference against reversal of input tax credit under the Tamil Nadu VAT Act was declined because the assessment turned on disputed factual findings, including the cancellation of selling dealers' registrations before the purchases, and the statute provided an efficacious appeal. The Court reiterated that in tax matters the alternate remedy rule applies with greater rigour, and factual errors in the assessment can be examined by the appellate authority, including questions of delay and exclusion of time under the Limitation Act. The assessee was therefore relegated to the statutory appeal remedy. Case-Laws VAT and Sales Tax Wed, 10 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383424