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    <title>2015 (5) TMI 531 - MADRAS HIGH COURT</title>
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    <description>A writ petition to quash a mere show cause notice under the Tamil Nadu Value Added Tax Act was held not maintainable where the statutory provision supporting the proceedings had already been upheld. The notice only proposed rejection of the return and determination of turnover, so the assessee was required to file a reply and participate in the assessment process rather than challenge the notice itself. The court also noted the departmental circular governing finalisation of assessments. The impugned proceedings were not quashed, and the statutory assessment process was allowed to continue.</description>
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      <title>2015 (5) TMI 531 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=259657</link>
      <description>A writ petition to quash a mere show cause notice under the Tamil Nadu Value Added Tax Act was held not maintainable where the statutory provision supporting the proceedings had already been upheld. The notice only proposed rejection of the return and determination of turnover, so the assessee was required to file a reply and participate in the assessment process rather than challenge the notice itself. The court also noted the departmental circular governing finalisation of assessments. The impugned proceedings were not quashed, and the statutory assessment process was allowed to continue.</description>
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      <pubDate>Tue, 14 Oct 2014 00:00:00 +0530</pubDate>
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