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2019 (6) TMI 804 - MADRAS HIGH COURTValidity of assessments under TNVAT Act - it was alleged that the turnover reported by the petitioner in the returns and the turnover prepared by the petitioner's Auditor are not in tandem and that there is variation in numbers - HELD THAT:- The respondent dropped proceedings under two heads and held as against the petitioner with regard to only one head, this Court is of the considered view that it would be appropriate to relegate the writ petitioner to appeal remedy which is admittedly available to the petitioner. If the petitioner chooses to file an appeal before the appellate authority against the impugned order, the appellate authority shall hear and dispose of the same in a manner known to law, uninfluenced by and untrammelled by any of the observations that have been made in this order. Whatever is contained in this order are only for the purpose of disposal of the instant writ petitions and the Appellate Authority shall dispose of the appeal on its own merits and in a manner known to law if the petitioner chooses to avail the same - Petition disposed off.
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