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    <title>2020 (10) TMI 1235 - MADRAS HIGH COURT</title>
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    <description>A writ petition under Article 226 is not ordinarily entertainable against an assessment order where the assessee has allowed the statutory appeal under the Tamil Nadu Value Added Tax Act, 2006 to lapse beyond the maximum permissible filing period, including the limited condonation period. The text states that once the appellate remedy has expired, writ jurisdiction should not be used to challenge the statutory order in place of the unavailable appeal. The operative effect is that exhaustion of the appeal remedy within the prescribed outer limit remains a precondition for seeking further challenge through writ proceedings.</description>
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      <description>A writ petition under Article 226 is not ordinarily entertainable against an assessment order where the assessee has allowed the statutory appeal under the Tamil Nadu Value Added Tax Act, 2006 to lapse beyond the maximum permissible filing period, including the limited condonation period. The text states that once the appellate remedy has expired, writ jurisdiction should not be used to challenge the statutory order in place of the unavailable appeal. The operative effect is that exhaustion of the appeal remedy within the prescribed outer limit remains a precondition for seeking further challenge through writ proceedings.</description>
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