https://www.taxtmi.com/caselaws?id=409489 Writ jurisdiction under Article 226 is not the normal route where the Tamil Nadu Value Added Tax Act, 2006 provides a complete appellate hierarchy. Allegations of wrong application of the amended input tax credit provision, jurisdictional error, or similar legal grounds can be examined by the statutory appellate authorities, which are competent to review the original record and decide facts and law. Routine bypass of that remedy is therefore barred, and writ relief is confined to exceptional cases such as gross injustice or violation of fundamental rights. The petitions were required to proceed through the statutory appeal mechanism first. en-us Tue, 15 Jun 2021 00:00:00 +0530 Fri, 09 Jul 2021 09:33:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409489 Writ jurisdiction under Article 226 is not the normal route where the Tamil Nadu Value Added Tax Act, 2006 provides a complete appellate hierarchy. Allegations of wrong application of the amended input tax credit provision, jurisdictional error, or similar legal grounds can be examined by the statutory appellate authorities, which are competent to review the original record and decide facts and law. Routine bypass of that remedy is therefore barred, and writ relief is confined to exceptional cases such as gross injustice or violation of fundamental rights. The petitions were required to proceed through the statutory appeal mechanism first. Case-Laws VAT and Sales Tax Tue, 15 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409489