https://www.taxtmi.com/caselaws?id=407016 In fiscal matters, the availability of a statutory appellate remedy does not automatically bar writ intervention where exceptional circumstances exist, including prolonged pendency under interim protection and the need to avoid undue hardship from sending the assessee back to the appellate forum. Stock-difference objections were treated as factual, so the assessee was left to pursue the statutory appeal on that limited issue. For the disputes on inter-State sales treated as local sales and reversal of input tax credit, reconsideration was made conditional on further representation, production of contemporaneous records, departmental verification, and partial payment of the disputed tax. The assessing authority's verification powers under the Tamil Nadu Value Added Tax Act were also noted. en-us Tue, 30 Mar 2021 00:00:00 +0530 Wed, 28 Apr 2021 11:52:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407016 In fiscal matters, the availability of a statutory appellate remedy does not automatically bar writ intervention where exceptional circumstances exist, including prolonged pendency under interim protection and the need to avoid undue hardship from sending the assessee back to the appellate forum. Stock-difference objections were treated as factual, so the assessee was left to pursue the statutory appeal on that limited issue. For the disputes on inter-State sales treated as local sales and reversal of input tax credit, reconsideration was made conditional on further representation, production of contemporaneous records, departmental verification, and partial payment of the disputed tax. The assessing authority's verification powers under the Tamil Nadu Value Added Tax Act were also noted. Case-Laws VAT and Sales Tax Tue, 30 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407016