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    <title>2021 (5) TMI 367 - MADRAS HIGH COURT</title>
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    <description>Unexplained delay in challenging reassessment orders, together with the availability of an effective statutory appeal, weighed against interference under Article 226. The Madras HC noted that the impugned assessments were based on dealers&#039; returns and departmental records, and that notices, particulars and personal hearings had already been afforded after an earlier remand. In the absence of any compelling ground such as denial of a fair hearing, the Court declined to exercise writ jurisdiction and dismissed the writ petitions, while granting liberty to pursue the statutory appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=407488</link>
      <description>Unexplained delay in challenging reassessment orders, together with the availability of an effective statutory appeal, weighed against interference under Article 226. The Madras HC noted that the impugned assessments were based on dealers&#039; returns and departmental records, and that notices, particulars and personal hearings had already been afforded after an earlier remand. In the absence of any compelling ground such as denial of a fair hearing, the Court declined to exercise writ jurisdiction and dismissed the writ petitions, while granting liberty to pursue the statutory appeal.</description>
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      <pubDate>Thu, 22 Apr 2021 00:00:00 +0530</pubDate>
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