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    <title>2017 (9) TMI 438 - MADRAS HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=347681</link>
    <description>The High Court held that the Enforcement Wing Officer exceeded jurisdiction by issuing notices for objections and re-assessment under the TNVAT Act, 2006. The Enforcement Wing&#039;s role is limited to preparing reports for the assessing officer, who must independently consider objections without influence. The notices by the Enforcement Wing Officer were declared invalid, directing the petitioner to submit objections to the assessing officer within fifteen days. The assessing officer was instructed to provide a personal hearing and complete the assessment independently. Writ petitions were partly allowed with no costs awarded.</description>
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    <pubDate>Fri, 11 Aug 2017 00:00:00 +0530</pubDate>
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      <title>2017 (9) TMI 438 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=347681</link>
      <description>The High Court held that the Enforcement Wing Officer exceeded jurisdiction by issuing notices for objections and re-assessment under the TNVAT Act, 2006. The Enforcement Wing&#039;s role is limited to preparing reports for the assessing officer, who must independently consider objections without influence. The notices by the Enforcement Wing Officer were declared invalid, directing the petitioner to submit objections to the assessing officer within fifteen days. The assessing officer was instructed to provide a personal hearing and complete the assessment independently. Writ petitions were partly allowed with no costs awarded.</description>
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      <law>VAT and Sales Tax</law>
      <pubDate>Fri, 11 Aug 2017 00:00:00 +0530</pubDate>
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