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    <title>2024 (8) TMI 778 - MADRAS HIGH COURT</title>
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    <description>Input tax credit disputes under the Tamil Nadu Value Added Tax Act were linked with pending rectification petitions, and the court treated the assessment orders as unsuitable for finality while related issues from earlier years had already been addressed in the appellate process. The assessment orders were set aside and remitted for fresh consideration along with the rectification applications. The attached tax amount was directed to be appropriated towards the assessed liability, with any balance to be refunded if the demand was ultimately dropped on remand.</description>
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      <description>Input tax credit disputes under the Tamil Nadu Value Added Tax Act were linked with pending rectification petitions, and the court treated the assessment orders as unsuitable for finality while related issues from earlier years had already been addressed in the appellate process. The assessment orders were set aside and remitted for fresh consideration along with the rectification applications. The attached tax amount was directed to be appropriated towards the assessed liability, with any balance to be refunded if the demand was ultimately dropped on remand.</description>
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