https://www.taxtmi.com/caselaws?id=410208 The Court emphasized the importance of exhausting statutory appeal remedies before challenging assessment orders under the Tamil Nadu Goods and Services Tax Act, 1956. It highlighted the appellate authority as the final fact-finding body and stressed that judicial review under Article 226 is to scrutinize decision-making processes, not decisions themselves. The Court directed the petitioner to appeal before the jurisdictional appellate authority within four weeks, aiming for expeditious resolution within three months. The Writ Petitions were disposed of with this directive, without costs, and related Miscellaneous Petitions were closed. en-us Fri, 09 Jul 2021 00:00:00 +0530 Tue, 27 Jul 2021 23:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410208 The Court emphasized the importance of exhausting statutory appeal remedies before challenging assessment orders under the Tamil Nadu Goods and Services Tax Act, 1956. It highlighted the appellate authority as the final fact-finding body and stressed that judicial review under Article 226 is to scrutinize decision-making processes, not decisions themselves. The Court directed the petitioner to appeal before the jurisdictional appellate authority within four weeks, aiming for expeditious resolution within three months. The Writ Petitions were disposed of with this directive, without costs, and related Miscellaneous Petitions were closed. Case-Laws VAT and Sales Tax Fri, 09 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410208