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    <title>2021 (7) TMI 1319 - MADRAS HIGH COURT</title>
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    <description>The court held that challenging the Revision of Assessment under the Tamil Nadu Value Added Tax Act based on denial of hearing opportunity and violation of natural justice principles is not a valid ground for setting aside the assessment. The court emphasized that the appellate authority has the power to modify assessments and address such issues. Therefore, the court dismissed the writ petitions, directing the petitioner to follow the proper appeal process under the Act and Statutes.</description>
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      <description>The court held that challenging the Revision of Assessment under the Tamil Nadu Value Added Tax Act based on denial of hearing opportunity and violation of natural justice principles is not a valid ground for setting aside the assessment. The court emphasized that the appellate authority has the power to modify assessments and address such issues. Therefore, the court dismissed the writ petitions, directing the petitioner to follow the proper appeal process under the Act and Statutes.</description>
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