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    <title>2022 (7) TMI 228 - MADRAS HIGH COURT</title>
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    <description>Repeated opportunities to respond to pre-assessment notices and a communicated limit on further extension were treated as sufficient compliance with natural justice, so the challenge to the assessment on that ground failed. The claim that the entire tax liability had already been discharged by the contractor was treated as a disputed question of fact requiring verification of the contract scope, value and respective liabilities, and was therefore not decided in writ jurisdiction. The petitioner was relegated to the statutory appellate remedy for determination of the surviving issues, including any question of pre-deposit.</description>
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      <description>Repeated opportunities to respond to pre-assessment notices and a communicated limit on further extension were treated as sufficient compliance with natural justice, so the challenge to the assessment on that ground failed. The claim that the entire tax liability had already been discharged by the contractor was treated as a disputed question of fact requiring verification of the contract scope, value and respective liabilities, and was therefore not decided in writ jurisdiction. The petitioner was relegated to the statutory appellate remedy for determination of the surviving issues, including any question of pre-deposit.</description>
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