https://www.taxtmi.com/caselaws?id=385246 A writ challenge to a revised assessment order may be declined where an effective statutory appeal is available, especially after the assessee had ignored earlier notices. The commentary notes that, because the tax liability had already been paid, the petitioner could be relegated to the appellate remedy under Section 51 of the Tamil Nadu Value Added Tax Act, 2006 without insisting on a 25% pre-deposit. It further states that the period spent pursuing the writ petition should be excluded when computing limitation for the appeal, applying the principle underlying Section 14 of the Limitation Act, so that the appeal can be heard on its own merits. en-us Thu, 22 Aug 2019 00:00:00 +0530 Mon, 02 Sep 2019 07:52:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385246 A writ challenge to a revised assessment order may be declined where an effective statutory appeal is available, especially after the assessee had ignored earlier notices. The commentary notes that, because the tax liability had already been paid, the petitioner could be relegated to the appellate remedy under Section 51 of the Tamil Nadu Value Added Tax Act, 2006 without insisting on a 25% pre-deposit. It further states that the period spent pursuing the writ petition should be excluded when computing limitation for the appeal, applying the principle underlying Section 14 of the Limitation Act, so that the appeal can be heard on its own merits. Case-Laws VAT and Sales Tax Thu, 22 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385246