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    <title>2019 (8) TMI 122 - MADRAS HIGH COURT</title>
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    <description>The Court declined interference with a revised assessment where the revisional notice had expressly proposed assessment and penalty, the dealer had responded, and the alleged opportunity defect was not made out. It further held that writ jurisdiction should ordinarily not be invoked in tax matters when the TNVAT Act provides an efficacious statutory appeal, with questions such as pre-deposit, limitation, and condonation to be decided by the appellate authority. The assessment was left undisturbed, and the petitioner was directed to pursue the statutory appellate remedy.</description>
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    <pubDate>Thu, 25 Jul 2019 00:00:00 +0530</pubDate>
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      <title>2019 (8) TMI 122 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=383933</link>
      <description>The Court declined interference with a revised assessment where the revisional notice had expressly proposed assessment and penalty, the dealer had responded, and the alleged opportunity defect was not made out. It further held that writ jurisdiction should ordinarily not be invoked in tax matters when the TNVAT Act provides an efficacious statutory appeal, with questions such as pre-deposit, limitation, and condonation to be decided by the appellate authority. The assessment was left undisturbed, and the petitioner was directed to pursue the statutory appellate remedy.</description>
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      <pubDate>Thu, 25 Jul 2019 00:00:00 +0530</pubDate>
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