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    <title>2009 (4) TMI 866 - MADRAS HIGH COURT</title>
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    <description>Interest quantified for belated payment of deferral dues under the Tamil Nadu General Sales Tax Act was said to attract the principles of natural justice, because fixing liability without prior notice deprived the assessee of any chance to object before quantification. The commentary also states that the existence of an alternative statutory remedy would not bar writ jurisdiction where the impugned action itself is vitiated by breach of natural justice. On that basis, the demand proceedings and the connected appellate order were described as unsustainable.</description>
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      <description>Interest quantified for belated payment of deferral dues under the Tamil Nadu General Sales Tax Act was said to attract the principles of natural justice, because fixing liability without prior notice deprived the assessee of any chance to object before quantification. The commentary also states that the existence of an alternative statutory remedy would not bar writ jurisdiction where the impugned action itself is vitiated by breach of natural justice. On that basis, the demand proceedings and the connected appellate order were described as unsustainable.</description>
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