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    <title>2019 (7) TMI 318 - MADRAS HIGH COURT</title>
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    <description>Where a revised assessment order is appealable under the Tamil Nadu Value Added Tax Act, 2006, the writ court may decline to examine the assessment merits and direct the assessee to pursue the statutory appeal remedy. The Madras High Court noted that the petitioner had chosen to avail the appellate forum, so the writ petitions were not pursued on merits. It further left any issue of delay in filing the appeal to the Appellate Authority, to be considered on its own merits and within the statutory limits for condonation.</description>
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    <pubDate>Wed, 26 Jun 2019 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=382622</link>
      <description>Where a revised assessment order is appealable under the Tamil Nadu Value Added Tax Act, 2006, the writ court may decline to examine the assessment merits and direct the assessee to pursue the statutory appeal remedy. The Madras High Court noted that the petitioner had chosen to avail the appellate forum, so the writ petitions were not pursued on merits. It further left any issue of delay in filing the appeal to the Appellate Authority, to be considered on its own merits and within the statutory limits for condonation.</description>
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      <pubDate>Wed, 26 Jun 2019 00:00:00 +0530</pubDate>
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