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    <title>2021 (1) TMI 1240 - MADRAS HIGH COURT</title>
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    <description>In tax disputes, writ jurisdiction should be exercised with restraint where an efficacious statutory appeal is available, especially after the governing legal position has been settled. The writ court&#039;s interference was therefore set aside because the assessee had not been denied the appellate remedy and the dispute no longer depended on an unresolved legal controversy. The assessee was permitted to pursue the statutory appeal, and the appellate authority was directed to hear it on merits without raising limitation or pre-deposit objections.</description>
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      <description>In tax disputes, writ jurisdiction should be exercised with restraint where an efficacious statutory appeal is available, especially after the governing legal position has been settled. The writ court&#039;s interference was therefore set aside because the assessee had not been denied the appellate remedy and the dispute no longer depended on an unresolved legal controversy. The assessee was permitted to pursue the statutory appeal, and the appellate authority was directed to hear it on merits without raising limitation or pre-deposit objections.</description>
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      <pubDate>Tue, 05 Jan 2021 00:00:00 +0530</pubDate>
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