https://www.taxtmi.com/caselaws?id=408976 An efficacious statutory appellate hierarchy under the Tamil Nadu Value Added Tax Act, 2006 ordinarily must be exhausted before invoking writ jurisdiction under Article 226. Allegations of jurisdictional error or erroneous application of an amended provision do not, by themselves, justify bypassing the appellate process, which is designed to examine disputed assessment issues first. Writ relief remains discretionary and is reserved for exceptional cases such as gross injustice or violation of natural justice. The assessment challenge was therefore required to be pursued before the statutory appellate authority, with liberty to seek condonation of delay and adjudication on merits. en-us Tue, 15 Jun 2021 00:00:00 +0530 Fri, 25 Jun 2021 07:14:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408976 An efficacious statutory appellate hierarchy under the Tamil Nadu Value Added Tax Act, 2006 ordinarily must be exhausted before invoking writ jurisdiction under Article 226. Allegations of jurisdictional error or erroneous application of an amended provision do not, by themselves, justify bypassing the appellate process, which is designed to examine disputed assessment issues first. Writ relief remains discretionary and is reserved for exceptional cases such as gross injustice or violation of natural justice. The assessment challenge was therefore required to be pursued before the statutory appellate authority, with liberty to seek condonation of delay and adjudication on merits. Case-Laws VAT and Sales Tax Tue, 15 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408976