https://www.taxtmi.com/caselaws?id=384825 A writ petition challenging a revised assessment under the Tamil Nadu Value Added Tax Act, 2006 was held not maintainable because an efficacious statutory appeal was available under Section 51. The assessment had been made under Section 27(1) after notice and opportunity to respond, and the court treated the alternate remedy rule as operating with greater force in fiscal matters. The petitioner was left free to pursue the appellate remedy, and the time spent in writ proceedings could be excluded for that purpose, with any delay to be considered by the appellate authority on its own merits. en-us Thu, 08 Aug 2019 00:00:00 +0530 Mon, 26 Aug 2019 06:36:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384825 A writ petition challenging a revised assessment under the Tamil Nadu Value Added Tax Act, 2006 was held not maintainable because an efficacious statutory appeal was available under Section 51. The assessment had been made under Section 27(1) after notice and opportunity to respond, and the court treated the alternate remedy rule as operating with greater force in fiscal matters. The petitioner was left free to pursue the appellate remedy, and the time spent in writ proceedings could be excluded for that purpose, with any delay to be considered by the appellate authority on its own merits. Case-Laws VAT and Sales Tax Thu, 08 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384825