https://www.taxtmi.com/caselaws?id=401891 Writ jurisdiction under Article 226 should not ordinarily be used to challenge an assessment order when the statutory appeal under the Tamil Nadu Value Added Tax Act was not filed within the maximum permissible limitation period. The article notes that the appeal lay within 30 days, with only a further 30 days available on sufficient cause, and a writ filed beyond that period would generally not be entertained on the merits. It also clarifies that the separate remedy of rectification, if otherwise available in law, remains open under the Act. 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 Writ jurisdiction under Article 226 should not ordinarily be used to challenge an assessment order when the statutory appeal under the Tamil Nadu Value Added Tax Act was not filed within the maximum permissible limitation period. The article notes that the appeal lay within 30 days, with only a further 30 days available on sufficient cause, and a writ filed beyond that period would generally not be entertained on the merits. It also clarifies that the separate remedy of rectification, if otherwise available in law, remains open under the Act. Case-Laws VAT and Sales Tax Thu, 10 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401891