https://www.taxtmi.com/caselaws?id=402107 Where an efficacious statutory appellate remedy exists under the TNVAT Act, writ jurisdiction under Article 226 should not be used to bypass that procedure in revenue matters absent exceptional circumstances. The petitioner had an available appeal with a limited power of condonation of delay but chose not to pursue it and offered no acceptable explanation for skipping the statutory route. The writ challenge was therefore held not maintainable and was dismissed at the threshold, leaving the assessment merits undecided. en-us Thu, 03 Dec 2020 00:00:00 +0530 Thu, 24 Dec 2020 10:23:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402107 Where an efficacious statutory appellate remedy exists under the TNVAT Act, writ jurisdiction under Article 226 should not be used to bypass that procedure in revenue matters absent exceptional circumstances. The petitioner had an available appeal with a limited power of condonation of delay but chose not to pursue it and offered no acceptable explanation for skipping the statutory route. The writ challenge was therefore held not maintainable and was dismissed at the threshold, leaving the assessment merits undecided. Case-Laws VAT and Sales Tax Thu, 03 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402107