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    <title>2019 (6) TMI 807 - MADRAS HIGH COURT</title>
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    <description>The court found that the Additional Commissioner had jurisdiction to adjudicate the matter despite the petitioner&#039;s argument to the contrary based on a circular and statutory provisions. It concluded that the principles of natural justice were not violated as the petitioner had the opportunity to present their case. The court directed the petitioner to pursue the alternative remedy of filing an appeal with the Commissioner (Appeals)-II, allowing all issues except jurisdiction to be raised and emphasizing expeditious disposal of the appeal.</description>
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      <description>The court found that the Additional Commissioner had jurisdiction to adjudicate the matter despite the petitioner&#039;s argument to the contrary based on a circular and statutory provisions. It concluded that the principles of natural justice were not violated as the petitioner had the opportunity to present their case. The court directed the petitioner to pursue the alternative remedy of filing an appeal with the Commissioner (Appeals)-II, allowing all issues except jurisdiction to be raised and emphasizing expeditious disposal of the appeal.</description>
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