https://www.taxtmi.com/caselaws?id=413756 In fiscal matters under the Tamil Nadu Value Added Tax Act, 2006, a writ petition challenging a reassessment or revisional order under Section 27 was found not to be maintainable because an effective statutory appeal lay under Section 51. The dispute turned on fact-intensive questions about the nature and taxability of the commodity, so the recognised exceptions to the alternate remedy rule were not attracted. Judicial review under Article 226 was therefore declined, leaving the taxability issue to be examined by the appellate authority. en-us Wed, 06 Oct 2021 00:00:00 +0530 Tue, 19 Oct 2021 09:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413756 In fiscal matters under the Tamil Nadu Value Added Tax Act, 2006, a writ petition challenging a reassessment or revisional order under Section 27 was found not to be maintainable because an effective statutory appeal lay under Section 51. The dispute turned on fact-intensive questions about the nature and taxability of the commodity, so the recognised exceptions to the alternate remedy rule were not attracted. Judicial review under Article 226 was therefore declined, leaving the taxability issue to be examined by the appellate authority. Case-Laws VAT and Sales Tax Wed, 06 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413756