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    <title>2021 (6) TMI 374 - MADRAS HIGH COURT</title>
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    <description>Reassessment under the Tamil Nadu VAT Act was challenged in writ jurisdiction on the basis of a web-report mismatch and the dealer&#039;s explanation, but the court confined its scrutiny to the legality of the decision-making process and not the merits of the assessment. The dealer&#039;s partner had admitted omissions during personal hearing and undertook to pay the differential tax. In these circumstances, no ground was found to interfere with the reassessment order, and the statutory appeal remedy was left open. Writ interference was therefore declined.</description>
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    <pubDate>Thu, 27 May 2021 00:00:00 +0530</pubDate>
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      <title>2021 (6) TMI 374 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=408478</link>
      <description>Reassessment under the Tamil Nadu VAT Act was challenged in writ jurisdiction on the basis of a web-report mismatch and the dealer&#039;s explanation, but the court confined its scrutiny to the legality of the decision-making process and not the merits of the assessment. The dealer&#039;s partner had admitted omissions during personal hearing and undertook to pay the differential tax. In these circumstances, no ground was found to interfere with the reassessment order, and the statutory appeal remedy was left open. Writ interference was therefore declined.</description>
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      <pubDate>Thu, 27 May 2021 00:00:00 +0530</pubDate>
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