https://www.taxtmi.com/caselaws?id=406295 The article states that writ jurisdiction may be exercised despite an alternate statutory remedy in exceptional circumstances, particularly where the matter has remained pending for a substantial period under interim protection and the impugned assessment rests on an unverified presumption. It explains that, in a scrutiny assessment under the Tamil Nadu VAT Act, the assessing authority treated discount as part of sale consideration on the assumption that bills would show sale price below purchase price, but the dealer had filed objections and documents requiring verification. The assessment was therefore set aside and remanded for fresh consideration with an opportunity of hearing and record verification. en-us Thu, 25 Mar 2021 00:00:00 +0530 Sat, 10 Apr 2021 09:04:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406295 The article states that writ jurisdiction may be exercised despite an alternate statutory remedy in exceptional circumstances, particularly where the matter has remained pending for a substantial period under interim protection and the impugned assessment rests on an unverified presumption. It explains that, in a scrutiny assessment under the Tamil Nadu VAT Act, the assessing authority treated discount as part of sale consideration on the assumption that bills would show sale price below purchase price, but the dealer had filed objections and documents requiring verification. The assessment was therefore set aside and remanded for fresh consideration with an opportunity of hearing and record verification. Case-Laws VAT and Sales Tax Thu, 25 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406295