Tamil Nadu State Marketing Corpn Ltd v. UOI (2020) 196 DTR 293 / 217 CTR 965 (Mad)(HC)

S.40(a)(iib):Amounts not deductible- Value added tax – Violation of principle of natural justice – Writ petition dismissed on the ground of alternative remedy [ Art , 14, 19(1)(g), 226 ]

Dismissing the petition the Court hedl taht  in the present case, we are not inclined to entertain the writ petition at this stage without prejudice to the rights of the aggrieved parties to approach the appropriate forum in accordance with law in the event the occasion so finally arises  Accordingly, the Writ Petition stands dismissed.