https://www.taxtmi.com/caselaws?id=293888 Distinct assessment heads under the Tamil Nadu Value Added Tax Act, 2006 may be dealt with separately in revisional proceedings when they are not legally interdependent. The text explains that differences between purchases and sales turnover, input tax credit reversal for purchases from unregistered dealers, and short-payment issues can be severed, and multiple revised assessment orders may validly be passed. It also states that writ jurisdiction is ordinarily not exercised where an effective statutory appeal is available, with greater force in fiscal matters, and no exception to the alternative-remedy rule was shown. The revised assessments were therefore left to stand, with recourse directed to the appellate remedy. en-us Fri, 26 Jul 2019 00:00:00 +0530 Tue, 12 Nov 2024 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293888 Distinct assessment heads under the Tamil Nadu Value Added Tax Act, 2006 may be dealt with separately in revisional proceedings when they are not legally interdependent. The text explains that differences between purchases and sales turnover, input tax credit reversal for purchases from unregistered dealers, and short-payment issues can be severed, and multiple revised assessment orders may validly be passed. It also states that writ jurisdiction is ordinarily not exercised where an effective statutory appeal is available, with greater force in fiscal matters, and no exception to the alternative-remedy rule was shown. The revised assessments were therefore left to stand, with recourse directed to the appellate remedy. Case-Laws VAT / Sales Tax Fri, 26 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293888