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2021 (11) TMI 1162 - MADRAS HIGH COURTMaintainability of petition - availability of alternative remedy - Demand of differential amount of tax and penalty under Section 27 (3) (c) of the TNVAT Act, 2006 - stock transfer to its depot - partial production of Form F from the depot located outside the State - HELD THAT:- On perusal of the impugned order and the notice that preceded the issue of the impugned order. The petitioner has also filed form F for a value of Rs. 32,68,439/-. The correctness of those form F cannot be determined under Article 226 of the Constitution of India as the scope of interference under Article 226 is limited with wide powers. Considering the same, liberty is given to the petitioner to work out the alternate remedy, either under Section 51 of the TNVAT Act or under Section 84 of the TNVAT Act, within a period of 30 days from the date of receipt of a copy of this order. Registry is directed to return the original impugned order to the petitioner. Petition disposed off.
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