https://www.taxtmi.com/caselaws?id=307603 A writ petition challenging a Tamil Nadu VAT assessment was held not maintainable where the statutory appellate remedy had not been exhausted. The court noted that the appellate mechanism under the Act is the proper forum for disputed facts, assessment correctness, and even jurisdictional objections. Article 226 does not justify routine bypass of an efficacious alternate remedy, and departure from that rule is confined to recognised exceptional cases such as gross injustice or violation of fundamental rights. A mere allegation that an amended provision was wrongly applied was insufficient to invoke writ jurisdiction directly; the petitioners were directed to pursue the statutory appeal. en-us Tue, 15 Jun 2021 00:00:00 +0530 Mon, 24 Apr 2023 21:07:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307603 A writ petition challenging a Tamil Nadu VAT assessment was held not maintainable where the statutory appellate remedy had not been exhausted. The court noted that the appellate mechanism under the Act is the proper forum for disputed facts, assessment correctness, and even jurisdictional objections. Article 226 does not justify routine bypass of an efficacious alternate remedy, and departure from that rule is confined to recognised exceptional cases such as gross injustice or violation of fundamental rights. A mere allegation that an amended provision was wrongly applied was insufficient to invoke writ jurisdiction directly; the petitioners were directed to pursue the statutory appeal. Case-Laws VAT and Sales Tax Tue, 15 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307603