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    <title>2019 (5) TMI 708 - MADRAS HIGH COURT</title>
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    <description>A writ challenge to an assessment order was held not maintainable where an effective statutory appeal was available under Section 51 of the Tamil Nadu Value Added Tax Act, 2006. The Court found no violation of natural justice or lack of jurisdiction because the assessee had been given adequate notice and personal hearing opportunities, but failed to participate effectively and repeatedly sought adjournments. In these circumstances, Article 226 was not the proper forum for testing the assessment, and the assessee was left to pursue the statutory appellate remedy.</description>
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      <description>A writ challenge to an assessment order was held not maintainable where an effective statutory appeal was available under Section 51 of the Tamil Nadu Value Added Tax Act, 2006. The Court found no violation of natural justice or lack of jurisdiction because the assessee had been given adequate notice and personal hearing opportunities, but failed to participate effectively and repeatedly sought adjournments. In these circumstances, Article 226 was not the proper forum for testing the assessment, and the assessee was left to pursue the statutory appellate remedy.</description>
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      <pubDate>Wed, 03 Apr 2019 00:00:00 +0530</pubDate>
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