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    <title>1995 (3) TMI 332 - HIGH COURT OF MADRAS</title>
    <link>https://www.taxtmi.com/caselaws?id=102698</link>
    <description>Jurisdiction to issue adjudication notices was upheld where valid notifications already empowered the officers, and omission to expressly label them as adjudicating officers did not invalidate the notices. Service by registered post at the correct address was sufficient under the service rules, even though acknowledgment was signed by the petitioner&#039;s wife, particularly where receipt was later confirmed. No breach of natural justice was made out at the show-cause stage because the petitioner could inspect the original documents and seek copies. The writ challenge was not maintainable on these objections absent a total want of jurisdiction, and the notices were upheld.</description>
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    <pubDate>Fri, 10 Mar 1995 00:00:00 +0530</pubDate>
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      <title>1995 (3) TMI 332 - HIGH COURT OF MADRAS</title>
      <link>https://www.taxtmi.com/caselaws?id=102698</link>
      <description>Jurisdiction to issue adjudication notices was upheld where valid notifications already empowered the officers, and omission to expressly label them as adjudicating officers did not invalidate the notices. Service by registered post at the correct address was sufficient under the service rules, even though acknowledgment was signed by the petitioner&#039;s wife, particularly where receipt was later confirmed. No breach of natural justice was made out at the show-cause stage because the petitioner could inspect the original documents and seek copies. The writ challenge was not maintainable on these objections absent a total want of jurisdiction, and the notices were upheld.</description>
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