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    <title>2021 (12) TMI 953 - MADRAS HIGH COURT</title>
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    <description>Writ jurisdiction was held inappropriate in a fiscal dispute where an efficacious statutory appeal under Section 51 of the Tamil Nadu Value Added Tax Act, 2006 was available. The Court found no recognised exception to the alternate-remedy rule, noted that the dealer had been given repeated notices and opportunities under Section 27, and held that complaints about the correctness of the revisional orders and the treatment of objections were matters for the appellate authority. Earlier challenges to the pre-revision notices could not be reopened because they had already been decided, and judicial discipline barred reconsideration.</description>
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      <description>Writ jurisdiction was held inappropriate in a fiscal dispute where an efficacious statutory appeal under Section 51 of the Tamil Nadu Value Added Tax Act, 2006 was available. The Court found no recognised exception to the alternate-remedy rule, noted that the dealer had been given repeated notices and opportunities under Section 27, and held that complaints about the correctness of the revisional orders and the treatment of objections were matters for the appellate authority. Earlier challenges to the pre-revision notices could not be reopened because they had already been decided, and judicial discipline barred reconsideration.</description>
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