<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://www.taxtmi.com/rss_sitemap/rss_feed_blog.xsl?v=1750492856"?>
<rss version="2.0" xmlns:atom="http://www.w3.org/2005/Atom">
  <channel>
    <title>2021 (3) TMI 131 - MADRAS HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=404803</link>
    <description>Article 226 writ jurisdiction is not barred by the mere availability of an alternate statutory remedy, and delay in filing beyond the appeal period does not create an absolute prohibition on consideration where unfairness, lack of jurisdiction, perversity, or breach of natural justice is shown. In the tax reassessment context, disputed defects requiring factual verification and records not called for by the authority justified fresh adjudication; the assessment on those items was therefore set aside and remanded for reconsideration after giving the assessee an opportunity to produce records and be heard.</description>
    <language>en-us</language>
    <pubDate>Wed, 24 Feb 2021 00:00:00 +0530</pubDate>
    <lastBuildDate>Tue, 29 Oct 2024 12:05:00 +0530</lastBuildDate>
    <generator>TaxTMI RSS Generator</generator>
    <atom:link href="https://www.taxtmi.com/rss_feed_blog?id=637967" rel="self" type="application/rss+xml"/>
    <item>
      <title>2021 (3) TMI 131 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=404803</link>
      <description>Article 226 writ jurisdiction is not barred by the mere availability of an alternate statutory remedy, and delay in filing beyond the appeal period does not create an absolute prohibition on consideration where unfairness, lack of jurisdiction, perversity, or breach of natural justice is shown. In the tax reassessment context, disputed defects requiring factual verification and records not called for by the authority justified fresh adjudication; the assessment on those items was therefore set aside and remanded for reconsideration after giving the assessee an opportunity to produce records and be heard.</description>
      <category>Case-Laws</category>
      <law>VAT / Sales Tax</law>
      <pubDate>Wed, 24 Feb 2021 00:00:00 +0530</pubDate>
      <guid isPermaLink="true">https://www.taxtmi.com/caselaws?id=404803</guid>
    </item>
  </channel>
</rss>