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    <title>2018 (10) TMI 384 - MADRAS HIGH COURT</title>
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    <description>An alternate statutory remedy does not bar writ jurisdiction where a tax assessment is marked by breach of natural justice and complete non-application of mind. The assessment orders were unsustainable because they largely reproduced the show cause notices and objections, failed to address the dealer&#039;s specific contentions or verification requests, and relied only on an alleged admission during inspection. The Court held that such procedural defects fell within the recognised exception to the alternate-remedy rule. The writ and appellate orders were set aside, the assessments quashed, and the matter remitted for fresh consideration after disclosure of mismatch details and hearing the assessee.</description>
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    <pubDate>Mon, 24 Sep 2018 00:00:00 +0530</pubDate>
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      <title>2018 (10) TMI 384 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=368418</link>
      <description>An alternate statutory remedy does not bar writ jurisdiction where a tax assessment is marked by breach of natural justice and complete non-application of mind. The assessment orders were unsustainable because they largely reproduced the show cause notices and objections, failed to address the dealer&#039;s specific contentions or verification requests, and relied only on an alleged admission during inspection. The Court held that such procedural defects fell within the recognised exception to the alternate-remedy rule. The writ and appellate orders were set aside, the assessments quashed, and the matter remitted for fresh consideration after disclosure of mismatch details and hearing the assessee.</description>
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      <pubDate>Mon, 24 Sep 2018 00:00:00 +0530</pubDate>
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