https://www.taxtmi.com/caselaws?id=383702 In fiscal matters, a writ petition against a revised assessment under the Tamil Nadu Value Added Tax Act, 2006 should ordinarily not be entertained when an effective statutory appeal is available. The Court noted that the assessee had not responded to the revisional notice, and that an appeal lay under the tax statute to the Appellate Deputy Commissioner. It also observed that the petitioner could seek condonation and exclusion of time under the Limitation Act. Applying the rule of alternate remedy with greater rigour in tax disputes, the writ court declined interference and relegated the assessee to the statutory appellate remedy. en-us Fri, 19 Jul 2019 00:00:00 +0530 Tue, 30 Jul 2019 06:20:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383702 In fiscal matters, a writ petition against a revised assessment under the Tamil Nadu Value Added Tax Act, 2006 should ordinarily not be entertained when an effective statutory appeal is available. The Court noted that the assessee had not responded to the revisional notice, and that an appeal lay under the tax statute to the Appellate Deputy Commissioner. It also observed that the petitioner could seek condonation and exclusion of time under the Limitation Act. Applying the rule of alternate remedy with greater rigour in tax disputes, the writ court declined interference and relegated the assessee to the statutory appellate remedy. Case-Laws VAT and Sales Tax Fri, 19 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383702