https://www.taxtmi.com/caselaws?id=421939 A writ challenge to a reassessment order under the Tamil Nadu Value Added Tax Act was held not maintainable because it was filed nearly two years late, the delay was unexplained, and the taxpayer had already been given notice and personal hearing but did not effectively participate. The court applied the alternate remedy rule strictly in fiscal matters and noted that the statutory appeal could examine factual disputes and verification issues. No exceptional ground, including any breach of natural justice, justified writ interference, so the dispute was left to the appellate remedy. en-us Mon, 10 Jan 2022 00:00:00 +0530 Mon, 27 Jun 2022 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421939 A writ challenge to a reassessment order under the Tamil Nadu Value Added Tax Act was held not maintainable because it was filed nearly two years late, the delay was unexplained, and the taxpayer had already been given notice and personal hearing but did not effectively participate. The court applied the alternate remedy rule strictly in fiscal matters and noted that the statutory appeal could examine factual disputes and verification issues. No exceptional ground, including any breach of natural justice, justified writ interference, so the dispute was left to the appellate remedy. Case-Laws VAT and Sales Tax Mon, 10 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421939