TNVAT Act: Writ not maintainable if alternative remedy available

Tvl. F.M. Sales & Marketing Vs State Tax Officer (Madras High Court) Conclusion: In present facts of the case, the Hon’ble Madras High Court dismissed the writ petition filed against order under Section 27 of TNVAT Act, by observing that alternate remedy is available to file appeal under Section 51 of TNVAT act as in the impugned order detailed finding on facts has been provided. Facts: Writ petitioner effected sale of about 5000 packets of what is known as ‘Hans Chap Khaini’ chewing tobacco vide a tax invoice dated 30.12.2010 to a local buyer in Arumbakkam. In the invoice, i...