https://www.taxtmi.com/caselaws?id=413934 In revenue matters under the Tamil Nadu Value Added Tax Act, 2006, the Madras HC reiterated that writ jurisdiction is ordinarily unavailable where an effective statutory appeal or revision exists. The challenge to the assessment concerned reversal of input tax credit and raised only the correctness of tax computation. The Court found that notice had been issued and multiple opportunities to respond were given, so no breach of natural justice occurred. As none of the recognised exceptions to the alternate remedy rule were shown, including violation of fundamental rights, excess of jurisdiction, or challenge to vires, the writ petition was held not maintainable and the assessee was left to pursue the statutory remedy. en-us Tue, 05 Oct 2021 00:00:00 +0530 Mon, 25 Oct 2021 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413934 In revenue matters under the Tamil Nadu Value Added Tax Act, 2006, the Madras HC reiterated that writ jurisdiction is ordinarily unavailable where an effective statutory appeal or revision exists. The challenge to the assessment concerned reversal of input tax credit and raised only the correctness of tax computation. The Court found that notice had been issued and multiple opportunities to respond were given, so no breach of natural justice occurred. As none of the recognised exceptions to the alternate remedy rule were shown, including violation of fundamental rights, excess of jurisdiction, or challenge to vires, the writ petition was held not maintainable and the assessee was left to pursue the statutory remedy. Case-Laws VAT and Sales Tax Tue, 05 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413934