https://www.taxtmi.com/caselaws?id=433049 The Court partially allowed the appeals filed by the Revenue, challenging the applicability of the proviso to Section 19(2)(v) of the TNVAT Act to manufacturers. It emphasized the need for High Courts to exercise restraint in entertaining writ petitions, considering legislative intent and jurisdiction under Article 226. The judgment clarified that High Courts' power should not be limited by time constraints but by the theory of laches. The Court disposed of the writ appeals in line with previous decisions, partially allowing appeals by Revenue and assessees, granting liberty to appeal before the appellate authority in a specific case, and closing connected miscellaneous petitions without costs. en-us Thu, 01 Dec 2022 00:00:00 +0530 Wed, 07 Jun 2023 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433049 The Court partially allowed the appeals filed by the Revenue, challenging the applicability of the proviso to Section 19(2)(v) of the TNVAT Act to manufacturers. It emphasized the need for High Courts to exercise restraint in entertaining writ petitions, considering legislative intent and jurisdiction under Article 226. The judgment clarified that High Courts' power should not be limited by time constraints but by the theory of laches. The Court disposed of the writ appeals in line with previous decisions, partially allowing appeals by Revenue and assessees, granting liberty to appeal before the appellate authority in a specific case, and closing connected miscellaneous petitions without costs. Case-Laws VAT and Sales Tax Thu, 01 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433049