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    <title>2019 (7) TMI 453 - MADRAS HIGH COURT</title>
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    <description>The writ petition was not entertained because the challenge turned on factual objections and the assessing authority&#039;s appreciation of those objections, which are matters suited to the statutory appellate forum. In fiscal matters, the rule on alternate remedy applies with greater rigour, and the petitioner had an effective appeal under Section 51 of the Tamil Nadu Value Added Tax Act, 2006. The Court therefore relegated the petitioner to that remedy, while leaving it open to seek condonation of delay and exclusion of time spent before the Court if an appeal is filed.</description>
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      <title>2019 (7) TMI 453 - MADRAS HIGH COURT</title>
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      <description>The writ petition was not entertained because the challenge turned on factual objections and the assessing authority&#039;s appreciation of those objections, which are matters suited to the statutory appellate forum. In fiscal matters, the rule on alternate remedy applies with greater rigour, and the petitioner had an effective appeal under Section 51 of the Tamil Nadu Value Added Tax Act, 2006. The Court therefore relegated the petitioner to that remedy, while leaving it open to seek condonation of delay and exclusion of time spent before the Court if an appeal is filed.</description>
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      <pubDate>Tue, 02 Jul 2019 00:00:00 +0530</pubDate>
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