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    <title>2015 (12) TMI 1652 - MADRAS HIGH COURT</title>
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    <description>Writ jurisdiction against assessment orders is generally unavailable where a statutory appellate remedy exists, and it can be invoked only in exceptional cases such as breach of natural justice, lack of jurisdiction, or absence of competence to initiate proceedings. Where those exceptions are not established, the assessment challenge should be pursued through the statutory appeal process. The text also notes that limited interim relief may still be considered to reduce hardship, including a moderated pre-deposit and protection against recovery pending disposal of the appeal.</description>
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    <pubDate>Fri, 18 Dec 2015 00:00:00 +0530</pubDate>
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      <title>2015 (12) TMI 1652 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=190983</link>
      <description>Writ jurisdiction against assessment orders is generally unavailable where a statutory appellate remedy exists, and it can be invoked only in exceptional cases such as breach of natural justice, lack of jurisdiction, or absence of competence to initiate proceedings. Where those exceptions are not established, the assessment challenge should be pursued through the statutory appeal process. The text also notes that limited interim relief may still be considered to reduce hardship, including a moderated pre-deposit and protection against recovery pending disposal of the appeal.</description>
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      <pubDate>Fri, 18 Dec 2015 00:00:00 +0530</pubDate>
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