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    <title>2023 (3) TMI 1206 - MADRAS HIGH COURT</title>
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    <description>Satisfactory proof of payment of admitted tax is a prerequisite for entertaining a re-assessment request under Section 22(6) of the Tamil Nadu Value Added Tax Act, 2006. Where the representation does not include evidence of such payment, the deficiency must first be cured before the application can be considered. The text further notes that, after payment of tax on the omitted turnover with interest, the objections dated 22.12.2014 may be treated as an application for rectification under Section 84 and decided on merits within the stipulated time.</description>
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      <description>Satisfactory proof of payment of admitted tax is a prerequisite for entertaining a re-assessment request under Section 22(6) of the Tamil Nadu Value Added Tax Act, 2006. Where the representation does not include evidence of such payment, the deficiency must first be cured before the application can be considered. The text further notes that, after payment of tax on the omitted turnover with interest, the objections dated 22.12.2014 may be treated as an application for rectification under Section 84 and decided on merits within the stipulated time.</description>
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