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    <title>2022 (6) TMI 1038 - MADRAS HIGH COURT</title>
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    <description>The High Court dismissed the writ petition challenging a compounding fee imposed in addition to a one-time tax payment. The Court emphasized the availability of a statutory remedy under Section 54 of the Act to contest the fee, directing the petitioner to exhaust this remedy before seeking judicial intervention. The judgment highlighted the importance of utilizing alternative remedies before resorting to extraordinary judicial review under Article 226 of the Constitution of India. The Court disposed of the petition without costs, allowing the petitioner to address the compounding fee issue through the statutory revision process.</description>
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      <description>The High Court dismissed the writ petition challenging a compounding fee imposed in addition to a one-time tax payment. The Court emphasized the availability of a statutory remedy under Section 54 of the Act to contest the fee, directing the petitioner to exhaust this remedy before seeking judicial intervention. The judgment highlighted the importance of utilizing alternative remedies before resorting to extraordinary judicial review under Article 226 of the Constitution of India. The Court disposed of the petition without costs, allowing the petitioner to address the compounding fee issue through the statutory revision process.</description>
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