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    <title>2007 (12) TMI 487 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>Where the competent Excise and Taxation Officer had not yet examined the claim, the writ court directed the officer to consider the legal notice and decide the matter by a speaking order after granting personal hearing. The Court treated the dispute as one requiring fresh consideration by the proper authority rather than merits adjudication in writ proceedings. It also clarified that any observations made by other authorities would not affect that decision, and preserved the petitioner&#039;s right to pursue the statutory appeal under the applicable value added tax law if still aggrieved.</description>
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    <pubDate>Thu, 06 Dec 2007 00:00:00 +0530</pubDate>
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      <description>Where the competent Excise and Taxation Officer had not yet examined the claim, the writ court directed the officer to consider the legal notice and decide the matter by a speaking order after granting personal hearing. The Court treated the dispute as one requiring fresh consideration by the proper authority rather than merits adjudication in writ proceedings. It also clarified that any observations made by other authorities would not affect that decision, and preserved the petitioner&#039;s right to pursue the statutory appeal under the applicable value added tax law if still aggrieved.</description>
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      <pubDate>Thu, 06 Dec 2007 00:00:00 +0530</pubDate>
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