https://www.taxtmi.com/caselaws?id=401891 Statutory appellate limitation under the Tamil Nadu Value Added Tax Act restricts recourse to writ jurisdiction against an assessment order where the prescribed appeal period, including the condonable extension, has expired. An appeal must be filed within 30 days of receipt of the order, with a further 30 days condonable on sufficient cause. A delayed writ challenge should not ordinarily bypass that remedy absent exceptional grounds, and the merits of the assessment need not be examined. Rectification remains separately available under the Act where its statutory requirements are met. en-us Thu, 10 Dec 2020 00:00:00 +0530 Sat, 19 Dec 2020 06:20:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401891 Statutory appellate limitation under the Tamil Nadu Value Added Tax Act restricts recourse to writ jurisdiction against an assessment order where the prescribed appeal period, including the condonable extension, has expired. An appeal must be filed within 30 days of receipt of the order, with a further 30 days condonable on sufficient cause. A delayed writ challenge should not ordinarily bypass that remedy absent exceptional grounds, and the merits of the assessment need not be examined. Rectification remains separately available under the Act where its statutory requirements are met. Case-Laws VAT and Sales Tax Thu, 10 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401891