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    <title>2022 (7) TMI 28 - MADRAS HIGH COURT</title>
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    <description>Where the statute provides a complete appellate mechanism, writ jurisdiction will not be used to create an extra-statutory forum for re-examining assessment orders, so the request to appoint a departmental officer to test the assessments was rejected. A pre-revision show-cause notice issued in ongoing proceedings under the Tamil Nadu Value Added Tax Act was also not quashed, because the taxpayer had notice of the material and could file a reply; the statutory process was allowed to continue. Both writ petitions were dismissed, with liberty to respond to the notice and for the assessing authority to proceed in accordance with law.</description>
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      <description>Where the statute provides a complete appellate mechanism, writ jurisdiction will not be used to create an extra-statutory forum for re-examining assessment orders, so the request to appoint a departmental officer to test the assessments was rejected. A pre-revision show-cause notice issued in ongoing proceedings under the Tamil Nadu Value Added Tax Act was also not quashed, because the taxpayer had notice of the material and could file a reply; the statutory process was allowed to continue. Both writ petitions were dismissed, with liberty to respond to the notice and for the assessing authority to proceed in accordance with law.</description>
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