https://www.taxtmi.com/caselaws?id=295375 A writ petition under Article 226 was held not maintainable where the assessee did not file the statutory appeal under Section 51 of the Tamil Nadu Value Added Tax Act, 2006 within the prescribed time. The appeal provision allowed 30 days from receipt of the assessment order, with a further 30 days' condonable period on sufficient cause, but the writ was filed beyond the outer limit of 60 days. Applying the settled rule that writ jurisdiction should not ordinarily be used to bypass an available but time-barred appellate remedy, the Court declined to examine the merits of the assessment and dismissed the petition. en-us Tue, 01 Dec 2020 00:00:00 +0530 Tue, 01 Jun 2021 08:30:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295375 A writ petition under Article 226 was held not maintainable where the assessee did not file the statutory appeal under Section 51 of the Tamil Nadu Value Added Tax Act, 2006 within the prescribed time. The appeal provision allowed 30 days from receipt of the assessment order, with a further 30 days' condonable period on sufficient cause, but the writ was filed beyond the outer limit of 60 days. Applying the settled rule that writ jurisdiction should not ordinarily be used to bypass an available but time-barred appellate remedy, the Court declined to examine the merits of the assessment and dismissed the petition. Case-Laws VAT and Sales Tax Tue, 01 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295375