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    <title>2021 (9) TMI 1185 - MADRAS HIGH COURT</title>
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    <description>The High Court dismissed the writ petition challenging a notice issued by the State Tax Officer regarding a compounding fee under the Tamil Nadu Value Added Tax Act, 2006. The court emphasized that disputed facts cannot be adjudicated in writ proceedings and that all facts must be based on available documents and evidence. The petitioner was given the liberty to submit material evidence or explanations for the authorities to consider, but the court clarified that contentions on merits cannot be entertained in such proceedings. The writ petition was dismissed with no order as to costs.</description>
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    <pubDate>Thu, 09 Sep 2021 00:00:00 +0530</pubDate>
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      <title>2021 (9) TMI 1185 - MADRAS HIGH COURT</title>
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      <description>The High Court dismissed the writ petition challenging a notice issued by the State Tax Officer regarding a compounding fee under the Tamil Nadu Value Added Tax Act, 2006. The court emphasized that disputed facts cannot be adjudicated in writ proceedings and that all facts must be based on available documents and evidence. The petitioner was given the liberty to submit material evidence or explanations for the authorities to consider, but the court clarified that contentions on merits cannot be entertained in such proceedings. The writ petition was dismissed with no order as to costs.</description>
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      <pubDate>Thu, 09 Sep 2021 00:00:00 +0530</pubDate>
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