https://www.taxtmi.com/caselaws?id=410112 Writ petitions challenging assessment orders under the Tamil Nadu Value Added Tax Act were held not maintainable where the Act provides a complete appellate and revisional framework. Article 226 should not be used routinely to bypass an efficacious statutory remedy, and even alleged jurisdictional error or incorrect application of an amended provision does not, by itself, justify skipping the appellate hierarchy. The appellate authorities are competent to examine factual and legal objections on the original records, so the petitioners were required to pursue the statutory appeal process first. en-us Tue, 15 Jun 2021 00:00:00 +0530 Sat, 24 Jul 2021 09:14:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410112 Writ petitions challenging assessment orders under the Tamil Nadu Value Added Tax Act were held not maintainable where the Act provides a complete appellate and revisional framework. Article 226 should not be used routinely to bypass an efficacious statutory remedy, and even alleged jurisdictional error or incorrect application of an amended provision does not, by itself, justify skipping the appellate hierarchy. The appellate authorities are competent to examine factual and legal objections on the original records, so the petitioners were required to pursue the statutory appeal process first. Case-Laws VAT and Sales Tax Tue, 15 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410112