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2018 (6) TMI 1615 - MADRAS HIGH COURTValidity of assessment order - TNVAT Act - errors apparent on the face of the records - wrong appreciation of the legal position - HELD THAT:- The issues involved in the instant cases are not purely questions of law, but mixed questions of fact and law, which need to be adjudicated. This adjudicatory process cannot be exercised at this juncture, that too, in a writ jurisdiction, since the petitioner has an effective alternate remedy of appeal before the appellate authority - Since this court has come to the conclusion that the petitioner should definitely avail the remedy under the said Act, an interim protection can be granted to the petitioner till they move the appellate authority while holding that the writ petitions are not maintainable. Petition dismissed.
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