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    <title>2021 (12) TMI 953 - MADRAS HIGH COURT</title>
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    <description>The court dismissed the writ petitions challenging pre-revisional notices, emphasizing the petitioner&#039;s need to pursue statutory appeals under Section 51 of the TN VAT Act. The court highlighted the availability of an alternate remedy and the importance of not bypassing statutory appeal mechanisms in fiscal matters. It noted that the petitioner had multiple opportunities to respond and produce documents but failed to do so, leading to the dismissal of the writ petitions. The court preserved the petitioner&#039;s right to appeal while emphasizing the finality of the decision at the first tier of tax assessment.</description>
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    <pubDate>Mon, 15 Nov 2021 00:00:00 +0530</pubDate>
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      <title>2021 (12) TMI 953 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=416187</link>
      <description>The court dismissed the writ petitions challenging pre-revisional notices, emphasizing the petitioner&#039;s need to pursue statutory appeals under Section 51 of the TN VAT Act. The court highlighted the availability of an alternate remedy and the importance of not bypassing statutory appeal mechanisms in fiscal matters. It noted that the petitioner had multiple opportunities to respond and produce documents but failed to do so, leading to the dismissal of the writ petitions. The court preserved the petitioner&#039;s right to appeal while emphasizing the finality of the decision at the first tier of tax assessment.</description>
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      <pubDate>Mon, 15 Nov 2021 00:00:00 +0530</pubDate>
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