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    <title>2017 (8) TMI 86 - MADRAS HIGH COURT</title>
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    <description>A writ challenge to the maintainability of the Revenue&#039;s VAT appeal was declined where the petitioner had not first raised the objection before the Tribunal and the appeal had remained pending for a considerable period. The Court held that the proper course was to urge maintainability as a preliminary objection before the Tribunal, which was competent to decide it before examining the merits. The petitioner was left at liberty to raise all such preliminary objections before the Tribunal, and the Tribunal was directed to decide them as a preliminary issue.</description>
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      <link>https://www.taxtmi.com/caselaws?id=346028</link>
      <description>A writ challenge to the maintainability of the Revenue&#039;s VAT appeal was declined where the petitioner had not first raised the objection before the Tribunal and the appeal had remained pending for a considerable period. The Court held that the proper course was to urge maintainability as a preliminary objection before the Tribunal, which was competent to decide it before examining the merits. The petitioner was left at liberty to raise all such preliminary objections before the Tribunal, and the Tribunal was directed to decide them as a preliminary issue.</description>
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      <pubDate>Thu, 01 Jun 2017 00:00:00 +0530</pubDate>
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