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    <title>2021 (10) TMI 123 - MADRAS HIGH COURT</title>
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    <description>The court allowed the writ appeals, set aside the impugned orders, and remanded the matter to the Assessing Officer. The Assessing Officer was directed to treat the returns filed by the appellant under Section 6(1) of the TNVAT Act and complete the assessment in accordance with the law. The court emphasized that the appellant&#039;s case fell within the exceptions to the rule of alternate remedy, making the writ petitions maintainable.</description>
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      <description>The court allowed the writ appeals, set aside the impugned orders, and remanded the matter to the Assessing Officer. The Assessing Officer was directed to treat the returns filed by the appellant under Section 6(1) of the TNVAT Act and complete the assessment in accordance with the law. The court emphasized that the appellant&#039;s case fell within the exceptions to the rule of alternate remedy, making the writ petitions maintainable.</description>
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