https://www.taxtmi.com/caselaws?id=386315 Where an effective statutory appellate remedy is available against extension orders under the Kerala Value Added Tax Act and the Kerala General Sales Tax Act, the party may be permitted to pursue that remedy, with the appeal treated as filed within time if presented within the stipulated period. The appellate authority must consider the dispute independently, without being influenced by the writ court's findings, and the party's right to seek interim relief before that forum is preserved. The writ appeal succeeded only to that limited extent, enabling the statutory challenge to proceed afresh before the appellate authority. en-us Tue, 03 Sep 2019 00:00:00 +0530 Thu, 26 Sep 2019 06:58:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386315 Where an effective statutory appellate remedy is available against extension orders under the Kerala Value Added Tax Act and the Kerala General Sales Tax Act, the party may be permitted to pursue that remedy, with the appeal treated as filed within time if presented within the stipulated period. The appellate authority must consider the dispute independently, without being influenced by the writ court's findings, and the party's right to seek interim relief before that forum is preserved. The writ appeal succeeded only to that limited extent, enabling the statutory challenge to proceed afresh before the appellate authority. Case-Laws VAT and Sales Tax Tue, 03 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386315