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2015 (9) TMI 99 - MADRAS HIGH COURTMaintainability of Suit – Statutory Bar to entertain Suit – Suit was filed before trial court, praying for decree of declaration that notice, issued by Department, was illegal and void – Said suit was dismissed on ground for non-prosecution – Appeal filed for restoration of suit was also rejected – Held that:- Appellate judge considered affidavit filed by petitioner, in light of order passed by trial court –Appellate Judge had very clearly held that petitioner invented new reasons to suit his convenience however had not given any explanation with regard to contradictory stand taken by him – Also Section 77 of Tamil Nadu Value Added Tax Act, 2006 contains statutory bar which limits Civil Court from entertaining civil suit to set aside or modify any assessment made under Act – This provision was overlooked by trial court, while entertaining suit – Petitioner wanted Civil Court to be converted as appellate authority over authorities constituted under TNVAT Act – In view of said observations impugned order sustains – Decided against Assesse.
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