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    <title>2021 (9) TMI 152 - MADRAS HIGH COURT</title>
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    <description>Availability of an alternate statutory remedy does not bar writ jurisdiction where the impugned action is unfair, unreasonable, without jurisdiction, or contrary to natural justice, and a refusal to examine those exceptions is legally unsound. In a Tamil Nadu VAT assessment context, the text states that ex parte reassessment, rejection of a post-assessment representation, and consequential recovery could not stand where the assessee was not given a meaningful opportunity and the matter required factual scrutiny. The stated course was remand for fresh adjudication on merits after notice and effective hearing.</description>
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      <description>Availability of an alternate statutory remedy does not bar writ jurisdiction where the impugned action is unfair, unreasonable, without jurisdiction, or contrary to natural justice, and a refusal to examine those exceptions is legally unsound. In a Tamil Nadu VAT assessment context, the text states that ex parte reassessment, rejection of a post-assessment representation, and consequential recovery could not stand where the assessee was not given a meaningful opportunity and the matter required factual scrutiny. The stated course was remand for fresh adjudication on merits after notice and effective hearing.</description>
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      <pubDate>Mon, 23 Aug 2021 00:00:00 +0530</pubDate>
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