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    <title>2023 (3) TMI 846 - MADRAS HIGH COURT</title>
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    <description>The High Court directed the restoration of the petitioner&#039;s application for re-assessment to the respondent for consideration, emphasizing that modification of an order could be through statutory appeal or relevant provisions of the Act, not limited by the Public Notice. The authority was instructed to review the applicability of the Exemption Notification to the petitioner&#039;s case and make a decision within four weeks. The writ petitions were allowed, with no costs incurred.</description>
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      <description>The High Court directed the restoration of the petitioner&#039;s application for re-assessment to the respondent for consideration, emphasizing that modification of an order could be through statutory appeal or relevant provisions of the Act, not limited by the Public Notice. The authority was instructed to review the applicability of the Exemption Notification to the petitioner&#039;s case and make a decision within four weeks. The writ petitions were allowed, with no costs incurred.</description>
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