https://www.taxtmi.com/caselaws?id=297656 A writ petition under Article 226 challenging a penalty assessment order was not maintainable where the petitioner failed to pursue the statutory appeal within the maximum limitation period under the Tamil Nadu General Sales Tax Act, 1959. The order was appealable, and the statute provided only a limited further period for condonation of delay; once that period expired, the writ court would not ordinarily examine the merits of the assessment or penalty. The petition was therefore dismissed for failure to exhaust the prescribed appellate remedy within time. en-us Mon, 05 Oct 2020 00:00:00 +0530 Thu, 16 Sep 2021 09:02:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297656 A writ petition under Article 226 challenging a penalty assessment order was not maintainable where the petitioner failed to pursue the statutory appeal within the maximum limitation period under the Tamil Nadu General Sales Tax Act, 1959. The order was appealable, and the statute provided only a limited further period for condonation of delay; once that period expired, the writ court would not ordinarily examine the merits of the assessment or penalty. The petition was therefore dismissed for failure to exhaust the prescribed appellate remedy within time. Case-Laws VAT and Sales Tax Mon, 05 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297656