https://www.taxtmi.com/caselaws?id=414022 A writ petition challenging an assessment order under the Tamil Nadu Value Added Tax Act, 2006 was held not maintainable where an effective statutory appeal lay under Section 51. The court treated objections on perversity and incorrect appreciation of the contract and legal position as matters for appellate review, not grounds to bypass the alternate remedy in a fiscal matter. The recognised exceptions to the alternate remedy rule, including breach of natural justice, lack of jurisdiction, violation of fundamental rights, and challenge to vires, were found inapplicable. Interference under Article 226 was therefore declined and the petitioner was left to the statutory appellate remedy. en-us Wed, 22 Sep 2021 00:00:00 +0530 Wed, 27 Oct 2021 09:19:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414022 A writ petition challenging an assessment order under the Tamil Nadu Value Added Tax Act, 2006 was held not maintainable where an effective statutory appeal lay under Section 51. The court treated objections on perversity and incorrect appreciation of the contract and legal position as matters for appellate review, not grounds to bypass the alternate remedy in a fiscal matter. The recognised exceptions to the alternate remedy rule, including breach of natural justice, lack of jurisdiction, violation of fundamental rights, and challenge to vires, were found inapplicable. Interference under Article 226 was therefore declined and the petitioner was left to the statutory appellate remedy. Case-Laws VAT and Sales Tax Wed, 22 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414022