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    <title>2020 (10) TMI 1235 - MADRAS HIGH COURT</title>
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    <description>The HC dismissed the Writ Petition due to untimely filing under the TNVAT Act, emphasizing the necessity of exhausting statutory appellate remedies before judicial intervention. The Petitioner bypassed the appellate process, failing to appeal within the prescribed period, leading the HC to uphold the Supreme Court&#039;s guidance against entertaining such petitions. The connected Miscellaneous Petition was also closed without costs.</description>
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      <description>The HC dismissed the Writ Petition due to untimely filing under the TNVAT Act, emphasizing the necessity of exhausting statutory appellate remedies before judicial intervention. The Petitioner bypassed the appellate process, failing to appeal within the prescribed period, leading the HC to uphold the Supreme Court&#039;s guidance against entertaining such petitions. The connected Miscellaneous Petition was also closed without costs.</description>
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