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    <title>2021 (12) TMI 788 - MADRAS HIGH COURT</title>
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    <description>Writ petitions challenging assessment orders under the Tamil Nadu Value Added Tax Act, 2006 were held not maintainable where the statutory appellate remedy had not been exhausted. The layered scheme of appeal to the Appellate Deputy Commissioner, further appeal to the Appellate Tribunal, and then the High Court was treated as the normal route, with writ jurisdiction confined to exceptional cases such as gross injustice or clear violation of fundamental rights. Questions described as jurisdictional errors or erroneous application of the amended provision were also treated as matters the appellate authorities could examine on the original records. The petitioners were directed to pursue the remedy under the Act.</description>
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      <description>Writ petitions challenging assessment orders under the Tamil Nadu Value Added Tax Act, 2006 were held not maintainable where the statutory appellate remedy had not been exhausted. The layered scheme of appeal to the Appellate Deputy Commissioner, further appeal to the Appellate Tribunal, and then the High Court was treated as the normal route, with writ jurisdiction confined to exceptional cases such as gross injustice or clear violation of fundamental rights. Questions described as jurisdictional errors or erroneous application of the amended provision were also treated as matters the appellate authorities could examine on the original records. The petitioners were directed to pursue the remedy under the Act.</description>
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      <pubDate>Tue, 15 Jun 2021 00:00:00 +0530</pubDate>
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