https://www.taxtmi.com/caselaws?id=297437 Writ jurisdiction under Article 226 was held not ordinarily available to challenge an assessment order when the statutory appeal under the Tamil Nadu Value Added Tax Act had not been filed within the maximum limitation period. The Court treated the unexhausted appellate remedy as decisive and declined to examine the merits of the assessment. It further clarified that any independent right to seek rectification under Section 84 could still be pursued in accordance with law, without expressing any view on the validity or entitlement of such a claim. The writ petition was therefore not entertained as not maintainable in the circumstances. 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=297437 Writ jurisdiction under Article 226 was held not ordinarily available to challenge an assessment order when the statutory appeal under the Tamil Nadu Value Added Tax Act had not been filed within the maximum limitation period. The Court treated the unexhausted appellate remedy as decisive and declined to examine the merits of the assessment. It further clarified that any independent right to seek rectification under Section 84 could still be pursued in accordance with law, without expressing any view on the validity or entitlement of such a claim. The writ petition was therefore not entertained as not maintainable in the circumstances. Case-Laws VAT and Sales Tax Thu, 10 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297437