https://www.taxtmi.com/caselaws?id=294714 Where an effective statutory appeal remedy exists under the Tamil Nadu Value Added Tax Act, 2006, the High Court will ordinarily decline to entertain a writ petition under Article 226, particularly in revenue matters. The assessment order was appealable under Section 51, and the Act also provided a time limit with only limited condonation of delay before the appellate authority. Because the petitioner did not pursue that remedy and showed no exceptional circumstance for bypassing it, the Court refused to examine the merits and held the writ petition not maintainable. en-us Thu, 15 Oct 2020 00:00:00 +0530 Thu, 29 Apr 2021 10:16:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294714 Where an effective statutory appeal remedy exists under the Tamil Nadu Value Added Tax Act, 2006, the High Court will ordinarily decline to entertain a writ petition under Article 226, particularly in revenue matters. The assessment order was appealable under Section 51, and the Act also provided a time limit with only limited condonation of delay before the appellate authority. Because the petitioner did not pursue that remedy and showed no exceptional circumstance for bypassing it, the Court refused to examine the merits and held the writ petition not maintainable. Case-Laws VAT and Sales Tax Thu, 15 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294714