https://www.taxtmi.com/caselaws?id=297438 A writ challenge to a statutory assessment order was not entertained because the assessee had not filed the statutory appeal within the maximum limitation period, including the limited scope for condonation under the Tamil Nadu Value Added Tax Act, 2006. The Court applied the settled principle that Article 226 jurisdiction should not be used to bypass an available appellate remedy that was not pursued in time, and the challenge was rejected. It left open, however, the assessee's ability to seek rectification of the assessment order under the rectification provision, if such relief was otherwise available in law, without expressing any view on the merits. en-us Thu, 10 Dec 2020 00:00:00 +0530 Sat, 04 Sep 2021 08:28:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297438 A writ challenge to a statutory assessment order was not entertained because the assessee had not filed the statutory appeal within the maximum limitation period, including the limited scope for condonation under the Tamil Nadu Value Added Tax Act, 2006. The Court applied the settled principle that Article 226 jurisdiction should not be used to bypass an available appellate remedy that was not pursued in time, and the challenge was rejected. It left open, however, the assessee's ability to seek rectification of the assessment order under the rectification provision, if such relief was otherwise available in law, without expressing any view on the merits. Case-Laws VAT and Sales Tax Thu, 10 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297438