https://www.taxtmi.com/caselaws?id=302063 Statutory appellate remedies under the Maharashtra Value Added Tax Act ordinarily bar writ intervention under Article 226 where an efficacious hierarchy exists, including a first appeal under section 26(1) and a further appeal to the High Court under section 27. A challenge based on inconsistency with an earlier Tribunal decision or a proposed constitutional issue does not, by itself, justify bypassing that mechanism. On the peculiar facts, however, the petitioner was not sent back to the first appellate authority and was allowed to approach the Tribunal directly within six weeks, subject to the required pre-deposit, with limitation not to operate against the appeal. en-us Wed, 16 Feb 2022 00:00:00 +0530 Mon, 01 Sep 2025 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302063 Statutory appellate remedies under the Maharashtra Value Added Tax Act ordinarily bar writ intervention under Article 226 where an efficacious hierarchy exists, including a first appeal under section 26(1) and a further appeal to the High Court under section 27. A challenge based on inconsistency with an earlier Tribunal decision or a proposed constitutional issue does not, by itself, justify bypassing that mechanism. On the peculiar facts, however, the petitioner was not sent back to the first appellate authority and was allowed to approach the Tribunal directly within six weeks, subject to the required pre-deposit, with limitation not to operate against the appeal. Case-Laws VAT / Sales Tax Wed, 16 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302063