https://www.taxtmi.com/caselaws?id=385244 In fiscal matters, writ jurisdiction should ordinarily not be invoked where an effective statutory appeal remedy exists, and the petitioner must first exhaust that remedy. The revised assessment order under the Tamil Nadu Value Added Tax Act, 2006 was treated as passed under Section 27(1)(a) with penalty under Section 27(3)(c); the petitioner had received notice and filed objections, so reasonable opportunity was afforded. As no material showed that the appeal under Section 51 was inefficacious or that any exception to the alternate remedy rule applied, the writ petition was held not maintainable and dismissed, with merits left open for consideration in appeal. en-us Thu, 22 Aug 2019 00:00:00 +0530 Mon, 02 Sep 2019 07:52:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385244 In fiscal matters, writ jurisdiction should ordinarily not be invoked where an effective statutory appeal remedy exists, and the petitioner must first exhaust that remedy. The revised assessment order under the Tamil Nadu Value Added Tax Act, 2006 was treated as passed under Section 27(1)(a) with penalty under Section 27(3)(c); the petitioner had received notice and filed objections, so reasonable opportunity was afforded. As no material showed that the appeal under Section 51 was inefficacious or that any exception to the alternate remedy rule applied, the writ petition was held not maintainable and dismissed, with merits left open for consideration in appeal. Case-Laws VAT and Sales Tax Thu, 22 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385244