https://www.taxtmi.com/caselaws?id=383969 In fiscal disputes under the Tamil Nadu Value Added Tax Act, 2006, the High Court reiterated that writ jurisdiction should ordinarily not be invoked when an efficacious statutory appeal is available. The challenge to a revised assessment, including objections on the effective date of Section 3(4)(b) and other merits-based contentions, was treated as capable of being raised before the appellate authority under Section 51. The Court also noted that if an appeal is filed, the petitioner may seek condonation of delay and exclusion of the period spent in writ proceedings under Section 14 of the Limitation Act, 1963, with those requests to be decided on their own merits. The writ petition was not entertained. en-us Tue, 09 Jul 2019 00:00:00 +0530 Sat, 03 Aug 2019 09:05:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383969 In fiscal disputes under the Tamil Nadu Value Added Tax Act, 2006, the High Court reiterated that writ jurisdiction should ordinarily not be invoked when an efficacious statutory appeal is available. The challenge to a revised assessment, including objections on the effective date of Section 3(4)(b) and other merits-based contentions, was treated as capable of being raised before the appellate authority under Section 51. The Court also noted that if an appeal is filed, the petitioner may seek condonation of delay and exclusion of the period spent in writ proceedings under Section 14 of the Limitation Act, 1963, with those requests to be decided on their own merits. The writ petition was not entertained. Case-Laws VAT and Sales Tax Tue, 09 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383969