https://www.taxtmi.com/caselaws?id=293890 Writ petitions challenging assessment and consequential garnishee recovery were held not maintainable because the statutory appeal under Section 58 of the Tamil Nadu Value Added Tax Act, 2006 had not been filed within the prescribed limitation period. The assessment orders had merged in the appellate order and could not be independently assailed. In the absence of a timely challenge before the appellate forum, Article 226 jurisdiction was not available to examine the merits. No infirmity was shown in the garnishee order issued for recovery of the assessed liability, and the petitions were dismissed. en-us Thu, 19 Nov 2020 00:00:00 +0530 Wed, 16 Jun 2021 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293890 Writ petitions challenging assessment and consequential garnishee recovery were held not maintainable because the statutory appeal under Section 58 of the Tamil Nadu Value Added Tax Act, 2006 had not been filed within the prescribed limitation period. The assessment orders had merged in the appellate order and could not be independently assailed. In the absence of a timely challenge before the appellate forum, Article 226 jurisdiction was not available to examine the merits. No infirmity was shown in the garnishee order issued for recovery of the assessed liability, and the petitions were dismissed. Case-Laws VAT and Sales Tax Thu, 19 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293890