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    <title>2018 (1) TMI 1492 - MADRAS HIGH COURT</title>
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    <description>The Court allowed the writ petition, quashed the impugned order, and closed the connected Miscellaneous Petition without costs. The judgment emphasizes the importance of adhering to statutory time limits for revision of assessments under the TNGST Act, stating that failure to comply renders the revision of assessment time-barred. The decision underscores the significance of procedural compliance and adherence to legal timelines in tax assessment matters under the TNGST Act to ensure validity and enforceability of revisions.</description>
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      <description>The Court allowed the writ petition, quashed the impugned order, and closed the connected Miscellaneous Petition without costs. The judgment emphasizes the importance of adhering to statutory time limits for revision of assessments under the TNGST Act, stating that failure to comply renders the revision of assessment time-barred. The decision underscores the significance of procedural compliance and adherence to legal timelines in tax assessment matters under the TNGST Act to ensure validity and enforceability of revisions.</description>
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