https://www.taxtmi.com/caselaws?id=409014 An efficacious statutory appellate remedy under the Tamil Nadu Value Added Tax Act, 2006 must ordinarily be exhausted before invoking writ jurisdiction, and jurisdictional objections or mixed questions of fact and law should first be examined by the competent appellate authority. Article 226 is confined to review of the decision-making process and is not meant for merits-based adjudication of disputed assessments at the first instance. The assessment was therefore not treated as a substitute for the statutory appeal route, but the assessing authority was directed to complete the final assessment on merits and in accordance with law after giving the assessee an opportunity to be heard. en-us Tue, 15 Jun 2021 00:00:00 +0530 Sat, 26 Jun 2021 07:52:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409014 An efficacious statutory appellate remedy under the Tamil Nadu Value Added Tax Act, 2006 must ordinarily be exhausted before invoking writ jurisdiction, and jurisdictional objections or mixed questions of fact and law should first be examined by the competent appellate authority. Article 226 is confined to review of the decision-making process and is not meant for merits-based adjudication of disputed assessments at the first instance. The assessment was therefore not treated as a substitute for the statutory appeal route, but the assessing authority was directed to complete the final assessment on merits and in accordance with law after giving the assessee an opportunity to be heard. Case-Laws VAT and Sales Tax Tue, 15 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409014