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    <title>2021 (7) TMI 1203 - MADRAS HIGH COURT</title>
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    <description>The High Court dismissed the writ petitions, instructing the petitioner to seek redress from the appellate authority for their grievances. The Court stressed the importance of exhausting appellate remedies before approaching the High Court, highlighting that the appellate authority&#039;s expertise in taxation matters was crucial for effective judicial review. The Court emphasized that it could not adjudicate disputed facts based on affidavits and documents submitted in writ proceedings, underlining the limitations of judicial review under Article 226 of the Constitution of India.</description>
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      <description>The High Court dismissed the writ petitions, instructing the petitioner to seek redress from the appellate authority for their grievances. The Court stressed the importance of exhausting appellate remedies before approaching the High Court, highlighting that the appellate authority&#039;s expertise in taxation matters was crucial for effective judicial review. The Court emphasized that it could not adjudicate disputed facts based on affidavits and documents submitted in writ proceedings, underlining the limitations of judicial review under Article 226 of the Constitution of India.</description>
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