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      <description>The Court emphasized the importance of responding to pre-revision notices under the TNVAT Act, stating that the writ petitioner must comply with such notices. The Court highlighted the necessity of providing a reasonable opportunity to show cause before passing a revision order. The Court directed the petitioner to respond to the show cause notice within a specified timeframe, and the respondent was instructed to conduct the revision process de novo and conclude the proceedings promptly.</description>
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