https://www.taxtmi.com/caselaws?id=414074 Under Section 27 of the Tamil Nadu Value Added Tax Act, a requirement to give a reasonable opportunity to show cause was treated as distinct from a statutory mandate of personal hearing; the Court held that personal hearing was not compulsory, and no defect arose on that ground, especially since a hearing notice had been issued but not answered. On maintainability, the Court applied the alternate remedy rule more strictly in a fiscal statute and held that writ jurisdiction should not be invoked where an effective statutory appeal under Section 51 was available. The writ petitions were therefore not maintainable, and the assessee was relegated to the appellate remedy. en-us Thu, 21 Oct 2021 00:00:00 +0530 Thu, 28 Oct 2021 08:39:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414074 Under Section 27 of the Tamil Nadu Value Added Tax Act, a requirement to give a reasonable opportunity to show cause was treated as distinct from a statutory mandate of personal hearing; the Court held that personal hearing was not compulsory, and no defect arose on that ground, especially since a hearing notice had been issued but not answered. On maintainability, the Court applied the alternate remedy rule more strictly in a fiscal statute and held that writ jurisdiction should not be invoked where an effective statutory appeal under Section 51 was available. The writ petitions were therefore not maintainable, and the assessee was relegated to the appellate remedy. Case-Laws VAT and Sales Tax Thu, 21 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414074