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    <title>2013 (6) TMI 342 - MADRAS HIGH COURT</title>
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    <description>Writ jurisdiction was declined against pre-assessment revision notices under the Tamil Nadu Value Added Tax Act, 2006 because the notices themselves invited objections and a personal hearing before any final order. The court held that challenges to the Enforcement Wing report, proposed disallowance of input tax credit, and exemption claims should first be placed before the assessing authority, which must consider the objections independently, without being influenced by that report, and pass a fresh order in accordance with law.</description>
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      <description>Writ jurisdiction was declined against pre-assessment revision notices under the Tamil Nadu Value Added Tax Act, 2006 because the notices themselves invited objections and a personal hearing before any final order. The court held that challenges to the Enforcement Wing report, proposed disallowance of input tax credit, and exemption claims should first be placed before the assessing authority, which must consider the objections independently, without being influenced by that report, and pass a fresh order in accordance with law.</description>
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      <pubDate>Mon, 29 Apr 2013 00:00:00 +0530</pubDate>
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