https://www.taxtmi.com/caselaws?id=291948 An efficacious statutory appeal under the Tamil Nadu Value Added Tax Act, 2006 ordinarily bars invocation of writ jurisdiction, because the appellate forum can examine factual and legal objections, including jurisdictional issues and alleged breach of natural justice. Departure from the alternate-remedy rule is justified only in exceptional cases such as patent lack of jurisdiction, gross injustice, or a violation incapable of adequate appellate correction. Complaints about non-consideration of documents and the auditor's certificate were treated as matters for the appellate authority to assess on the original records. The writ petition was therefore held not maintainable and the petitioner was directed to pursue the statutory appeal. en-us Fri, 16 Aug 2019 00:00:00 +0530 Tue, 01 Dec 2020 15:29:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=291948 An efficacious statutory appeal under the Tamil Nadu Value Added Tax Act, 2006 ordinarily bars invocation of writ jurisdiction, because the appellate forum can examine factual and legal objections, including jurisdictional issues and alleged breach of natural justice. Departure from the alternate-remedy rule is justified only in exceptional cases such as patent lack of jurisdiction, gross injustice, or a violation incapable of adequate appellate correction. Complaints about non-consideration of documents and the auditor's certificate were treated as matters for the appellate authority to assess on the original records. The writ petition was therefore held not maintainable and the petitioner was directed to pursue the statutory appeal. Case-Laws VAT and Sales Tax Fri, 16 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=291948