https://www.taxtmi.com/caselaws?id=443015 Assessment orders under the Puducherry Value Added Tax Act were not quashed as time-barred because the proceedings had been initiated by a composite notice that had already attained finality, and the later notice was treated as a continuation of the same assessment process. The court held that the limitation objection could not be reopened at that stage. It also held that the writ petitions were not maintainable because the petitioner had an efficacious statutory appeal before the Appellate Commissioner under Section 47, making recourse to writ jurisdiction inappropriate where an alternate remedy was available. en-us Wed, 30 Aug 2023 00:00:00 +0530 Fri, 15 Sep 2023 08:52:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443015 Assessment orders under the Puducherry Value Added Tax Act were not quashed as time-barred because the proceedings had been initiated by a composite notice that had already attained finality, and the later notice was treated as a continuation of the same assessment process. The court held that the limitation objection could not be reopened at that stage. It also held that the writ petitions were not maintainable because the petitioner had an efficacious statutory appeal before the Appellate Commissioner under Section 47, making recourse to writ jurisdiction inappropriate where an alternate remedy was available. Case-Laws VAT and Sales Tax Wed, 30 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443015