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    <title>2021 (6) TMI 148 - MADRAS HIGH COURT</title>
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    <description>The Court quashed the impugned order issued by the Commercial Tax Officer, directing the adjustment of excess tax paid by the petitioner in accordance with the Appellate Deputy Commissioner&#039;s decision. The Court emphasized the importance of subordinate authorities following appellate authority orders and granted liberty to the respondents to pursue their appeal before the Tribunal. The judgment allowed the writ petition, highlighting the necessity of administrative discipline and adherence to higher authority decisions.</description>
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      <description>The Court quashed the impugned order issued by the Commercial Tax Officer, directing the adjustment of excess tax paid by the petitioner in accordance with the Appellate Deputy Commissioner&#039;s decision. The Court emphasized the importance of subordinate authorities following appellate authority orders and granted liberty to the respondents to pursue their appeal before the Tribunal. The judgment allowed the writ petition, highlighting the necessity of administrative discipline and adherence to higher authority decisions.</description>
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      <pubDate>Thu, 08 Apr 2021 00:00:00 +0530</pubDate>
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