https://www.taxtmi.com/caselaws?id=409800 Where an efficacious statutory appeal is available under the Tamil Nadu Value Added Tax Act, writ jurisdiction under Article 226 should ordinarily not be used to examine disputed facts or the merits of an assessment order. The Court held that appellate authorities are the proper forum to evaluate documents and evidence, and that judicial review is confined to the decision-making process. As the assessment order showed opportunities for hearing and objections had been granted, and no exceptional urgency or gross injustice was demonstrated, mere allegation of natural justice violation was insufficient to bypass the statutory remedy. The writ petitions were not entertained, with liberty to pursue the appeal remedy. en-us Tue, 06 Jul 2021 00:00:00 +0530 Fri, 16 Jul 2021 08:27:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409800 Where an efficacious statutory appeal is available under the Tamil Nadu Value Added Tax Act, writ jurisdiction under Article 226 should ordinarily not be used to examine disputed facts or the merits of an assessment order. The Court held that appellate authorities are the proper forum to evaluate documents and evidence, and that judicial review is confined to the decision-making process. As the assessment order showed opportunities for hearing and objections had been granted, and no exceptional urgency or gross injustice was demonstrated, mere allegation of natural justice violation was insufficient to bypass the statutory remedy. The writ petitions were not entertained, with liberty to pursue the appeal remedy. Case-Laws VAT and Sales Tax Tue, 06 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409800