https://www.taxtmi.com/caselaws?id=297949 An efficacious statutory appellate hierarchy under the Tamil Nadu Value Added Tax Act, 2006 ordinarily bars recourse to writ jurisdiction against assessment orders, and alleged erroneous application of the amended input tax credit provision or jurisdictional error can be examined by the appellate authority. The Madras High Court emphasised that the statutory remedy is the rule and writ intervention is only an exceptional course, particularly where disputed factual and legal issues arise from assessment records. The writ petitions were therefore held not maintainable without first exhausting the appellate remedy, and the petitioners were directed to pursue that remedy. en-us Tue, 15 Jun 2021 00:00:00 +0530 Fri, 01 Oct 2021 08:33:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297949 An efficacious statutory appellate hierarchy under the Tamil Nadu Value Added Tax Act, 2006 ordinarily bars recourse to writ jurisdiction against assessment orders, and alleged erroneous application of the amended input tax credit provision or jurisdictional error can be examined by the appellate authority. The Madras High Court emphasised that the statutory remedy is the rule and writ intervention is only an exceptional course, particularly where disputed factual and legal issues arise from assessment records. The writ petitions were therefore held not maintainable without first exhausting the appellate remedy, and the petitioners were directed to pursue that remedy. Case-Laws VAT and Sales Tax Tue, 15 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297949