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    <title>2021 (11) TMI 270 - MADRAS HIGH COURT</title>
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    <description>The Court dismissed the writ petitions challenging assessment and demand orders under the Central Goods and Services Tax Act, 2017, emphasizing the importance of utilizing appellate remedies provided in tax statutes. The petitioner was granted liberty to pursue the appeal route under Section 107 of the Act before the appellate authority. The Court highlighted the need to adhere to the hierarchy of authorities for appeals and revisions, noting that factual details in tax matters could be better addressed by the appellate authority. No costs were awarded, and connected Miscellaneous Petitions were closed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=414489</link>
      <description>The Court dismissed the writ petitions challenging assessment and demand orders under the Central Goods and Services Tax Act, 2017, emphasizing the importance of utilizing appellate remedies provided in tax statutes. The petitioner was granted liberty to pursue the appeal route under Section 107 of the Act before the appellate authority. The Court highlighted the need to adhere to the hierarchy of authorities for appeals and revisions, noting that factual details in tax matters could be better addressed by the appellate authority. No costs were awarded, and connected Miscellaneous Petitions were closed.</description>
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