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    <title>2020 (5) TMI 447 - MADRAS HIGH COURT</title>
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    <description>The High Court of Madras refrained from delving into the merits of an assessment order challenge for the assessment year 2012-2013 due to the petitioner&#039;s pending application under Section 84 of the Tamil Nadu Value Added Tax Act, 2006. The court issued directions for the respondent to consider the application within 8 weeks, provide the petitioner with a personal hearing, and stay any coercive action. If the application is found non-existent or not pending, the directions would stand vacated. No costs were imposed, and connected miscellaneous petitions were closed.</description>
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      <description>The High Court of Madras refrained from delving into the merits of an assessment order challenge for the assessment year 2012-2013 due to the petitioner&#039;s pending application under Section 84 of the Tamil Nadu Value Added Tax Act, 2006. The court issued directions for the respondent to consider the application within 8 weeks, provide the petitioner with a personal hearing, and stay any coercive action. If the application is found non-existent or not pending, the directions would stand vacated. No costs were imposed, and connected miscellaneous petitions were closed.</description>
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