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Statutory alternative remedy available -Writ petition cannot be entertained under Article 226
Case Law Details
- Case Name
- Costal Plastochem Pvt Ltd. Vs Assistant Commissioner (ST) (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Costal Plastochem Pvt Ltd. Vs Assistant Commissioner (ST) (Madras High Court)
Where statutory alternative remedy was available under the Act, no writ petition could be entertained under Article 226.
Conclusion: High Court dismissed to entertain a petition pertained to reversal of input tax credit (ITC) under Section 19(4) of TNVAT Act as assessee had statutory alternative remedy to file an appeal or revision as the case may be under the Act.
Held: Assessee-company submitted that the impugned order pertained to reversal of input tax credit (ITC) under Section 19(4) of TNVAT Act and reversal of ...
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