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    <title>2017 (1) TMI 1640 - MADRAS HIGH COURT</title>
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    <description>The Madras HC directed the respondent to examine whether excess tax allegedly paid could be adjusted against the demand raised under the impugned order. The representation was to be treated as a petition under Section 84 of the Tamil Nadu Value Added Tax Act, and the petitioner was to be given a personal hearing before a speaking order was passed within the stipulated time. Recovery proceedings were stayed only to the extent of the amount claimed for adjustment, pending that decision.</description>
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      <description>The Madras HC directed the respondent to examine whether excess tax allegedly paid could be adjusted against the demand raised under the impugned order. The representation was to be treated as a petition under Section 84 of the Tamil Nadu Value Added Tax Act, and the petitioner was to be given a personal hearing before a speaking order was passed within the stipulated time. Recovery proceedings were stayed only to the extent of the amount claimed for adjustment, pending that decision.</description>
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