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    <title>2023 (3) TMI 274 - MADRAS HIGH COURT</title>
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    <description>The court declined to interfere with a notice issued under the TNVAT Act challenging the taxation of liquor supply to club members based on the doctrine of mutuality. It held that the doctrine remains applicable, citing relevant Supreme Court decisions. The court emphasized that challenging a charge memo or show cause notice prematurely is generally impermissible unless issued without jurisdiction. The petitioner was directed to respond to the notice, with authorities conducting an enquiry and issuing a reasoned order. The decision could be legally challenged if adverse, and the court closed the related petitions without costs.</description>
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    <pubDate>Tue, 24 Jan 2023 00:00:00 +0530</pubDate>
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      <title>2023 (3) TMI 274 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=434888</link>
      <description>The court declined to interfere with a notice issued under the TNVAT Act challenging the taxation of liquor supply to club members based on the doctrine of mutuality. It held that the doctrine remains applicable, citing relevant Supreme Court decisions. The court emphasized that challenging a charge memo or show cause notice prematurely is generally impermissible unless issued without jurisdiction. The petitioner was directed to respond to the notice, with authorities conducting an enquiry and issuing a reasoned order. The decision could be legally challenged if adverse, and the court closed the related petitions without costs.</description>
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      <pubDate>Tue, 24 Jan 2023 00:00:00 +0530</pubDate>
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