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    <title>2020 (4) TMI 174 - KERALA HIGH COURT</title>
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    <description>A writ challenge to assessment orders was considered in light of the statutory appeal remedy under Section 107, with the Court noting that Article 226 interference is not ordinarily warranted where an effective alternative remedy exists. It was also stated that, on the plain language of Section 29, cancellation of registration or closure of business does not extinguish tax liability already accrued for earlier periods. On that basis, the assessments were not disturbed and the writ challenge failed.</description>
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      <description>A writ challenge to assessment orders was considered in light of the statutory appeal remedy under Section 107, with the Court noting that Article 226 interference is not ordinarily warranted where an effective alternative remedy exists. It was also stated that, on the plain language of Section 29, cancellation of registration or closure of business does not extinguish tax liability already accrued for earlier periods. On that basis, the assessments were not disturbed and the writ challenge failed.</description>
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