https://www.taxtmi.com/caselaws?id=443239 A recovery notice issued pursuant to revised assessment orders under the Tamil Nadu General Sales Tax Act, 1959 was treated as a matter that should first move through the statutory appellate hierarchy. The Court noted that re-quantification disputes arising in rectification proceedings belonged to the departmental remedy structure and held that a second rectification application under Section 55(4) could not be maintained. The writ petition was therefore not entertained on the assessment merits, but liberty was granted to file an appeal, with recovery kept in abeyance pending that appeal. en-us Thu, 31 Aug 2023 00:00:00 +0530 Wed, 20 Sep 2023 08:38:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443239 A recovery notice issued pursuant to revised assessment orders under the Tamil Nadu General Sales Tax Act, 1959 was treated as a matter that should first move through the statutory appellate hierarchy. The Court noted that re-quantification disputes arising in rectification proceedings belonged to the departmental remedy structure and held that a second rectification application under Section 55(4) could not be maintained. The writ petition was therefore not entertained on the assessment merits, but liberty was granted to file an appeal, with recovery kept in abeyance pending that appeal. Case-Laws VAT and Sales Tax Thu, 31 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443239