https://www.taxtmi.com/caselaws?id=301417 A writ petition challenging an assessment order was held not maintainable because the assessee had not filed the statutory appeal under the Tamil Nadu Value Added Tax Act, 2006 within the prescribed time. The order was appealable within 30 days of receipt, with a further 30-day condonable period on sufficient cause, but that remedy was not pursued within the maximum limitation period. Applying the settled rule that Article 226 should not be used to bypass an available appellate remedy barred by limitation, the Court declined to examine the assessment on merits and dismissed the petition. en-us Thu, 15 Oct 2020 00:00:00 +0530 Mon, 04 Apr 2022 09:12:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301417 A writ petition challenging an assessment order was held not maintainable because the assessee had not filed the statutory appeal under the Tamil Nadu Value Added Tax Act, 2006 within the prescribed time. The order was appealable within 30 days of receipt, with a further 30-day condonable period on sufficient cause, but that remedy was not pursued within the maximum limitation period. Applying the settled rule that Article 226 should not be used to bypass an available appellate remedy barred by limitation, the Court declined to examine the assessment on merits and dismissed the petition. Case-Laws VAT and Sales Tax Thu, 15 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301417