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    <title>2017 (8) TMI 1201 - MADRAS HIGH COURT</title>
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    <description>The High Court allowed the Writ Petition, setting aside the impugned order and remanding the matter to the Assessing Officer for fresh consideration in accordance with the law. The Court found that the petitioner&#039;s revised return and tax payment did not preclude them from contesting the interest levy under Section 24(3) of the TNGST Act. The judgment emphasized the necessity for a comprehensive reassessment, considering all relevant factors and legal developments, to ensure justice and uphold legal principles.</description>
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      <description>The High Court allowed the Writ Petition, setting aside the impugned order and remanding the matter to the Assessing Officer for fresh consideration in accordance with the law. The Court found that the petitioner&#039;s revised return and tax payment did not preclude them from contesting the interest levy under Section 24(3) of the TNGST Act. The judgment emphasized the necessity for a comprehensive reassessment, considering all relevant factors and legal developments, to ensure justice and uphold legal principles.</description>
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