https://www.taxtmi.com/caselaws?id=297435 Writ jurisdiction under Article 226 will not ordinarily be used to challenge a VAT assessment order when the statutory appeal under the Tamil Nadu VAT Act was not filed within the maximum limitation period, including the condonable delay period. Because the assessee did not exhaust the prescribed appellate remedy in time, the Court declined to examine the merits of the assessment and held the writ petition not maintainable. The Court further noted that the assessee was at liberty to seek rectification, if otherwise permissible in law, under the Act's rectification provision. 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=297435 Writ jurisdiction under Article 226 will not ordinarily be used to challenge a VAT assessment order when the statutory appeal under the Tamil Nadu VAT Act was not filed within the maximum limitation period, including the condonable delay period. Because the assessee did not exhaust the prescribed appellate remedy in time, the Court declined to examine the merits of the assessment and held the writ petition not maintainable. The Court further noted that the assessee was at liberty to seek rectification, if otherwise permissible in law, under the Act's rectification provision. Case-Laws VAT and Sales Tax Thu, 10 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297435