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    <title>2022 (2) TMI 405 - MADRAS HIGH COURT</title>
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    <description>Writ jurisdiction against an assessment order is ordinarily unavailable where the assessee failed to respond to repeated notices, challenged the assessment after substantial delay, and has an effective statutory appeal remedy. Assessments covering periods under the TNGST Act, 1959 and the TNVAT Act, 2006 were not examined on merits because no reply had been filed before finalisation and the challenge was brought nearly two years later. The appropriate course is to pursue the statutory appeal, subject to the stipulated time limit and any required pre-deposit.</description>
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    <pubDate>Wed, 15 Dec 2021 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=418154</link>
      <description>Writ jurisdiction against an assessment order is ordinarily unavailable where the assessee failed to respond to repeated notices, challenged the assessment after substantial delay, and has an effective statutory appeal remedy. Assessments covering periods under the TNGST Act, 1959 and the TNVAT Act, 2006 were not examined on merits because no reply had been filed before finalisation and the challenge was brought nearly two years later. The appropriate course is to pursue the statutory appeal, subject to the stipulated time limit and any required pre-deposit.</description>
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      <pubDate>Wed, 15 Dec 2021 00:00:00 +0530</pubDate>
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