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    <title>2021 (8) TMI 179 - MADRAS HIGH COURT</title>
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    <description>The Court allowed the writ petition, quashed the demand notice, and closed the Miscellaneous Petition without costs. The demand on the petitioner was found unsustainable due to a new government notification, rendering it invalid in light of the retrospective statutory provision. The Court&#039;s decision aligned with previous judgments and emphasized the significance of legal provisions and government notifications in addressing retrospective demands.</description>
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      <description>The Court allowed the writ petition, quashed the demand notice, and closed the Miscellaneous Petition without costs. The demand on the petitioner was found unsustainable due to a new government notification, rendering it invalid in light of the retrospective statutory provision. The Court&#039;s decision aligned with previous judgments and emphasized the significance of legal provisions and government notifications in addressing retrospective demands.</description>
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