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    <title>2023 (10) TMI 720 - MADRAS HIGH COURT</title>
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    <description>Classification disputes under the TNVAT regime are ordinarily left to the statutory appellate hierarchy where effective remedies are available. Because the assessment depended on factual examination of the goods and the assessment record, and the impugned order had already considered earlier advance ruling orders, the High Court held that writ interference under Article 226 was not warranted. The petitioner was directed to pursue the appeal before the Appellate Commissioner and, if necessary, the Tribunal, with the classification issues left open for consideration in that forum.</description>
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      <description>Classification disputes under the TNVAT regime are ordinarily left to the statutory appellate hierarchy where effective remedies are available. Because the assessment depended on factual examination of the goods and the assessment record, and the impugned order had already considered earlier advance ruling orders, the High Court held that writ interference under Article 226 was not warranted. The petitioner was directed to pursue the appeal before the Appellate Commissioner and, if necessary, the Tribunal, with the classification issues left open for consideration in that forum.</description>
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