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    <title>2021 (3) TMI 963 - MADRAS HIGH COURT</title>
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    <description>Alternative statutory remedy did not bar writ jurisdiction where the impugned tax action was non-speaking, arbitrary, perverse, or contrary to natural justice. The High Court held that the availability of a revisional remedy with limitation does not oust Article 226 where the authority fails to give reasons or fairly consider the assessee&#039;s documents. On the facts, the compounding notice, revisional order and consequential demand were unsustainable because the revisional authority merely reproduced objections and remitted the matter without merits review, and the detention-related action lacked reasoned consideration. The impugned orders were quashed and the amount collected at release was directed to be refunded.</description>
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    <pubDate>Wed, 10 Mar 2021 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=405635</link>
      <description>Alternative statutory remedy did not bar writ jurisdiction where the impugned tax action was non-speaking, arbitrary, perverse, or contrary to natural justice. The High Court held that the availability of a revisional remedy with limitation does not oust Article 226 where the authority fails to give reasons or fairly consider the assessee&#039;s documents. On the facts, the compounding notice, revisional order and consequential demand were unsustainable because the revisional authority merely reproduced objections and remitted the matter without merits review, and the detention-related action lacked reasoned consideration. The impugned orders were quashed and the amount collected at release was directed to be refunded.</description>
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      <pubDate>Wed, 10 Mar 2021 00:00:00 +0530</pubDate>
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