https://www.taxtmi.com/caselaws?id=383703 Writ jurisdiction is ordinarily declined in fiscal matters where an effective statutory appellate remedy is available, and that restraint applies with greater rigour under the Tamil Nadu VAT regime. The Court held that the earlier mismatch precedent did not assist the assessee because it concerned a discrepancy between dealer returns and departmental data, whereas the present dispute involved differences between two returns filed by the same assessee. On that factual distinction, the precedent was inapplicable, and the assessee was directed to pursue the statutory appeal with liberty to seek consequential relief before the appellate authority. en-us Mon, 22 Jul 2019 00:00:00 +0530 Tue, 30 Jul 2019 06:20:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383703 Writ jurisdiction is ordinarily declined in fiscal matters where an effective statutory appellate remedy is available, and that restraint applies with greater rigour under the Tamil Nadu VAT regime. The Court held that the earlier mismatch precedent did not assist the assessee because it concerned a discrepancy between dealer returns and departmental data, whereas the present dispute involved differences between two returns filed by the same assessee. On that factual distinction, the precedent was inapplicable, and the assessee was directed to pursue the statutory appeal with liberty to seek consequential relief before the appellate authority. Case-Laws VAT and Sales Tax Mon, 22 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383703