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    <title>2023 (8) TMI 114 - MADRAS HIGH COURT</title>
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    <description>Writ jurisdiction was declined where the assessee had an effective statutory appeal remedy under the Tamil Nadu Value Added Tax Act, 2006. The Court treated the availability of the appellate forum as the proper course for challenging the assessment orders and did not examine the merits of the tax dispute in writ proceedings. It further required the assessee to pursue the appeal within the stipulated time and to make a 50% pre-deposit of the disputed tax as a condition for that remedy.</description>
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      <description>Writ jurisdiction was declined where the assessee had an effective statutory appeal remedy under the Tamil Nadu Value Added Tax Act, 2006. The Court treated the availability of the appellate forum as the proper course for challenging the assessment orders and did not examine the merits of the tax dispute in writ proceedings. It further required the assessee to pursue the appeal within the stipulated time and to make a 50% pre-deposit of the disputed tax as a condition for that remedy.</description>
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