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2021 (8) TMI 478 - HC - VAT and Sales TaxMaintainability of petition - appellate remedy not exhausted - invocation of Section 23 of the Tamil Nadu Value Added Tax Act, 2006 - HELD THAT:- This Court is of the considered opinion that even at the first instance, the petitioner is expected to exhaust the appellate remedy contemplated under the provisions of the TNVAT Act and no writ petition needs to be entertained before exhausting the appellate remedy. Even otherwise also, the petitioner is bound to prefer an appeal on merits and adjudicate the merits with reference to the documents and evidenced made available, as the appellate authority is the final fact finding authority. This being the factum, the petitioner is at liberty to prefer an appeal before the jurisdictional appellate authority under the provisions of the TNVAT Act and in the event of filing any such appeal in a prescribed format by complying with the provisions of the TNVAT Act, the appellate authority shall entertain the same by condoning the delay, if any, adjudicate the appeal on merits and in accordance with law by affording opportunity to the writ petitioner and dispose of the same as expeditiously as possible. Petition disposed off.
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