https://www.taxtmi.com/caselaws?id=293498 The Madras HC declined writ interference with assessment orders because the challenge depended on disputed factual questions, including whether option letters had actually been filed. It held that such disputes should be examined by the Appellate Authority, which was the proper fact-finding forum. On the objection relating to electronic filing of monthly returns, the Court noted that the returns were admittedly filed only after a delay of about three years and therefore refused to exercise writ discretion. All contentions were left open for consideration in appeal, and the petitioner was relegated to the appellate remedy. en-us Mon, 19 Jun 2017 00:00:00 +0530 Fri, 12 Feb 2021 23:12:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293498 The Madras HC declined writ interference with assessment orders because the challenge depended on disputed factual questions, including whether option letters had actually been filed. It held that such disputes should be examined by the Appellate Authority, which was the proper fact-finding forum. On the objection relating to electronic filing of monthly returns, the Court noted that the returns were admittedly filed only after a delay of about three years and therefore refused to exercise writ discretion. All contentions were left open for consideration in appeal, and the petitioner was relegated to the appellate remedy. Case-Laws VAT and Sales Tax Mon, 19 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293498