https://www.taxtmi.com/caselaws?id=416729 Where an efficacious statutory appeal is provided under the Tamil Nadu Value Added Tax Act, 2006, writ jurisdiction under Article 226 should ordinarily not be invoked against an assessment order. Allegations of jurisdictional error or erroneous application of an amended tax provision do not, by themselves, justify bypassing the appellate hierarchy, because the appellate authority can examine legal issues, factual disputes, and the original assessment records. The writ petitions were therefore not maintainable in the first instance, and the assessee was required to pursue the statutory appellate remedy before seeking extraordinary relief. en-us Tue, 15 Jun 2021 00:00:00 +0530 Fri, 07 Jan 2022 08:49:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416729 Where an efficacious statutory appeal is provided under the Tamil Nadu Value Added Tax Act, 2006, writ jurisdiction under Article 226 should ordinarily not be invoked against an assessment order. Allegations of jurisdictional error or erroneous application of an amended tax provision do not, by themselves, justify bypassing the appellate hierarchy, because the appellate authority can examine legal issues, factual disputes, and the original assessment records. The writ petitions were therefore not maintainable in the first instance, and the assessee was required to pursue the statutory appellate remedy before seeking extraordinary relief. Case-Laws VAT and Sales Tax Tue, 15 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416729