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    <title>2023 (9) TMI 637 - MADRAS HIGH COURT</title>
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    <description>The court dismissed the writ petitions challenging Impugned Assessment Orders for being beyond the limitation period under Section 30 of the Puducherry Value Added Tax Act, 2007. The petitioner failed to challenge an earlier notice in the appropriate legal manner, and the subsequent notice was considered a continuation of the earlier proceedings. The court granted the petitioner the liberty to file statutory appeals before the Appellate Commissioner within thirty days.</description>
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      <description>The court dismissed the writ petitions challenging Impugned Assessment Orders for being beyond the limitation period under Section 30 of the Puducherry Value Added Tax Act, 2007. The petitioner failed to challenge an earlier notice in the appropriate legal manner, and the subsequent notice was considered a continuation of the earlier proceedings. The court granted the petitioner the liberty to file statutory appeals before the Appellate Commissioner within thirty days.</description>
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