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2017 (12) TMI 1545 - HC - VAT and Sales TaxMaintainability of petition - Jurisdiction - case of petitioner is that the respondent is not empowered to invoke Section 27 of the TNVAT Act for making reassessment on the alleged escaped turnover without following the procedure under the said provision - Held that: - the petitioner has raised various factual issues and disputed the observations and findings recorded by the Assessing Officer. Therefore, without analyzing the factual matrix, it cannot be considered as to whether the respondent was justified in invoking Section 27 of the TNVAT Act. The petitioner has to necessarily avail the appellate remedy available under the TNVAT Act which is not only efficacious but also effective. Merely because the statute mandates a pre-deposit is no ground to bypass the appellate remedy. The writ petition is held to be not maintainable and accordingly, dismissed.
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