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    <title>2018 (12) TMI 1013 - MADRAS HIGH COURT</title>
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    <description>The court found that the new notices challenging the assessment and penalty under the TNVAT Act for specific years lacked specific reasons for revising the assessment and were essentially identical to the original notice. As a result, the court directed the respondents to withdraw the notices and allowed them to issue fresh notices following proper procedures. The writ petitions were disposed of without costs.</description>
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      <description>The court found that the new notices challenging the assessment and penalty under the TNVAT Act for specific years lacked specific reasons for revising the assessment and were essentially identical to the original notice. As a result, the court directed the respondents to withdraw the notices and allowed them to issue fresh notices following proper procedures. The writ petitions were disposed of without costs.</description>
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