https://www.taxtmi.com/caselaws?id=385242 Revised assessment orders under the Tamil Nadu Value Added Tax Act, 2006 were challenged in writ petitions, but the Court held that the statutory appeal under Section 51 provided an efficacious alternate remedy. No recognised exception to the alternate-remedy rule was established, as there was no shown jurisdictional error, denial of opportunity, or other exceptional circumstance. The grievance relating to alleged misuse of the import export code and purchase suppression was treated as a matter for the customs authorities and, if necessary, for the appellate forum under the Act. The writ petitions were therefore held not maintainable and dismissed, leaving the petitioner to pursue the statutory appellate remedy. en-us Wed, 14 Aug 2019 00:00:00 +0530 Mon, 02 Sep 2019 07:51:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385242 Revised assessment orders under the Tamil Nadu Value Added Tax Act, 2006 were challenged in writ petitions, but the Court held that the statutory appeal under Section 51 provided an efficacious alternate remedy. No recognised exception to the alternate-remedy rule was established, as there was no shown jurisdictional error, denial of opportunity, or other exceptional circumstance. The grievance relating to alleged misuse of the import export code and purchase suppression was treated as a matter for the customs authorities and, if necessary, for the appellate forum under the Act. The writ petitions were therefore held not maintainable and dismissed, leaving the petitioner to pursue the statutory appellate remedy. Case-Laws VAT and Sales Tax Wed, 14 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385242