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    <title>2020 (5) TMI 447 - MADRAS HIGH COURT</title>
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    <description>A writ challenge to an assessment order under the Tamil Nadu Value Added Tax Act was not examined on merits because the petitioner stated that a Section 84 application had already been filed and was pending. In that situation, the court directed the respondent to consider the application on its own merits within a fixed time, after giving a personal hearing. Coercive recovery was kept in abeyance until disposal of the application, and the directions were made conditional on the application having been filed and remaining pending.</description>
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      <description>A writ challenge to an assessment order under the Tamil Nadu Value Added Tax Act was not examined on merits because the petitioner stated that a Section 84 application had already been filed and was pending. In that situation, the court directed the respondent to consider the application on its own merits within a fixed time, after giving a personal hearing. Coercive recovery was kept in abeyance until disposal of the application, and the directions were made conditional on the application having been filed and remaining pending.</description>
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      <pubDate>Tue, 19 May 2020 00:00:00 +0530</pubDate>
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