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    <title>2013 (1) TMI 407 - MADRAS HIGH COURT</title>
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    <description>A writ challenge to a show-cause or revision notice is premature where the notice is issued within the assessing authority&#039;s statutory power and the dispute raises factual and legal questions requiring examination on objections. Interference at the notice stage is warranted only if the notice is without jurisdiction or inherently unsustainable in law. The taxpayer must first submit objections, and the assessing authority must decide the matter on merits in accordance with the Tamil Nadu Value Added Tax Act, 2006 and the Central Sales Tax Act, 1956.</description>
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      <description>A writ challenge to a show-cause or revision notice is premature where the notice is issued within the assessing authority&#039;s statutory power and the dispute raises factual and legal questions requiring examination on objections. Interference at the notice stage is warranted only if the notice is without jurisdiction or inherently unsustainable in law. The taxpayer must first submit objections, and the assessing authority must decide the matter on merits in accordance with the Tamil Nadu Value Added Tax Act, 2006 and the Central Sales Tax Act, 1956.</description>
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      <pubDate>Wed, 28 Nov 2012 00:00:00 +0530</pubDate>
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