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    <title>2017 (11) TMI 739 - MADRAS HIGH COURT</title>
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    <description>A writ petition challenging an assessment order was not examined on merits because the statutory appeal remedy had not been exhausted and the assessee had not responded to the revision notice before assessment. The Court nevertheless exercised writ discretion in favour of a small dealer and granted one further opportunity, subject to payment of 15% of the disputed tax within the stipulated time. On compliance, the impugned order could be treated as a show-cause notice, objections could be filed, a personal hearing would follow, and the matter would be reassessed in accordance with law.</description>
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      <description>A writ petition challenging an assessment order was not examined on merits because the statutory appeal remedy had not been exhausted and the assessee had not responded to the revision notice before assessment. The Court nevertheless exercised writ discretion in favour of a small dealer and granted one further opportunity, subject to payment of 15% of the disputed tax within the stipulated time. On compliance, the impugned order could be treated as a show-cause notice, objections could be filed, a personal hearing would follow, and the matter would be reassessed in accordance with law.</description>
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