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    <title>2018 (4) TMI 1380 - MADRAS HIGH COURT</title>
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    <description>The court dismissed the writ petitions challenging assessment orders for the years 2007-08 to 2011-12, directing the appellant to pursue the appellate remedy. Emphasizing the requirement of a personal hearing under Section 22(4) of the TNVAT Act, the court allowed the writ appeals, setting aside the previous order and remanding the matter for fresh consideration with the provision of a personal hearing. The judgment highlighted the importance of complying with statutory provisions and exhausting alternative remedies before seeking judicial intervention in assessment proceedings.</description>
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      <description>The court dismissed the writ petitions challenging assessment orders for the years 2007-08 to 2011-12, directing the appellant to pursue the appellate remedy. Emphasizing the requirement of a personal hearing under Section 22(4) of the TNVAT Act, the court allowed the writ appeals, setting aside the previous order and remanding the matter for fresh consideration with the provision of a personal hearing. The judgment highlighted the importance of complying with statutory provisions and exhausting alternative remedies before seeking judicial intervention in assessment proceedings.</description>
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