https://www.taxtmi.com/caselaws?id=425820 Where an effective statutory appeal is available against a TNVAT assessment order concerning stock variation and penalty, the writ court declined to examine the merits and relegated the petitioner to the appellate remedy. The assessment was held assailable under Section 51 of the TNVAT Act, and the prior filing of objections did not justify bypassing the appeal route. To preserve the remedy, the petitioner was permitted to file the appeal within 30 days, and the appellate authority was directed to condone the delay and decide the matter on merits. en-us Wed, 27 Jul 2022 00:00:00 +0530 Tue, 02 Aug 2022 09:42:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425820 Where an effective statutory appeal is available against a TNVAT assessment order concerning stock variation and penalty, the writ court declined to examine the merits and relegated the petitioner to the appellate remedy. The assessment was held assailable under Section 51 of the TNVAT Act, and the prior filing of objections did not justify bypassing the appeal route. To preserve the remedy, the petitioner was permitted to file the appeal within 30 days, and the appellate authority was directed to condone the delay and decide the matter on merits. Case-Laws VAT and Sales Tax Wed, 27 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425820