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    <title>2013 (4) TMI 695 - Madras High Court</title>
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    <description>Writ jurisdiction is ordinarily premature against a revision notice where the assessee has been called upon to file objections and the statutory decision-making process is still pending. The court treated the notice as an intermediate step, noted that an effective remedy remained before the assessing authority, and held that the assessee should first pursue that objection process. The authority was required to consider the objections after granting a hearing, with status quo maintained in the meantime. The writ petition was therefore not entertained on merits, and the assessee was relegated to the statutory process.</description>
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    <pubDate>Mon, 08 Apr 2013 00:00:00 +0530</pubDate>
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      <title>2013 (4) TMI 695 - Madras High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=168082</link>
      <description>Writ jurisdiction is ordinarily premature against a revision notice where the assessee has been called upon to file objections and the statutory decision-making process is still pending. The court treated the notice as an intermediate step, noted that an effective remedy remained before the assessing authority, and held that the assessee should first pursue that objection process. The authority was required to consider the objections after granting a hearing, with status quo maintained in the meantime. The writ petition was therefore not entertained on merits, and the assessee was relegated to the statutory process.</description>
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      <law>VAT and Sales Tax</law>
      <pubDate>Mon, 08 Apr 2013 00:00:00 +0530</pubDate>
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