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    <title>2019 (5) TMI 321 - MADRAS HIGH COURT</title>
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    <description>The court held that the amended Section 16(1) of the TNGST Act applied to the re-assessment proceedings in all three writ petitions. The writ petitions were dismissed as the revised assessment proceedings were not barred by limitation under the amended provision. Consequently, the court dismissed the writ petitions with no order as to costs, and the connected miscellaneous petitions were closed.</description>
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      <description>The court held that the amended Section 16(1) of the TNGST Act applied to the re-assessment proceedings in all three writ petitions. The writ petitions were dismissed as the revised assessment proceedings were not barred by limitation under the amended provision. Consequently, the court dismissed the writ petitions with no order as to costs, and the connected miscellaneous petitions were closed.</description>
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