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    <title>2022 (1) TMI 133 - MADRAS HIGH COURT</title>
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    <description>The petition challenged whether services relating to immovable property were taxable, whether the activity fell within the negative list or Mega Exemption, and whether the show cause notice and order were without jurisdiction under the Place of Provision of Services Rules, 2012. The High Court did not decide these issues on merits, treating them as disputed questions of fact and law better examined in the statutory appellate hierarchy. Because an alternate statutory appeal was available, the writ petition was dismissed and the petitioner was left free to pursue the appellate remedy.</description>
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      <title>2022 (1) TMI 133 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=416668</link>
      <description>The petition challenged whether services relating to immovable property were taxable, whether the activity fell within the negative list or Mega Exemption, and whether the show cause notice and order were without jurisdiction under the Place of Provision of Services Rules, 2012. The High Court did not decide these issues on merits, treating them as disputed questions of fact and law better examined in the statutory appellate hierarchy. Because an alternate statutory appeal was available, the writ petition was dismissed and the petitioner was left free to pursue the appellate remedy.</description>
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      <pubDate>Mon, 08 Nov 2021 00:00:00 +0530</pubDate>
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