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    <title>2013 (3) TMI 546 - MADRAS HIGH COURT</title>
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    <description>The court upheld the notice demanding tax from a Private Limited Company due to the rejection of Input Tax Credit claims following the retrospective cancellation of the seller&#039;s registration. The court determined that the authority issuing the notice was competent, directing the petitioner to raise objections with evidence before the assessing authority. Emphasizing the importance of following proper procedures, the court dismissed the challenge to the notice and instructed the petitioner to address grievances through objections with supporting evidence before the assessing authority within a specified timeframe.</description>
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      <description>The court upheld the notice demanding tax from a Private Limited Company due to the rejection of Input Tax Credit claims following the retrospective cancellation of the seller&#039;s registration. The court determined that the authority issuing the notice was competent, directing the petitioner to raise objections with evidence before the assessing authority. Emphasizing the importance of following proper procedures, the court dismissed the challenge to the notice and instructed the petitioner to address grievances through objections with supporting evidence before the assessing authority within a specified timeframe.</description>
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      <pubDate>Tue, 05 Feb 2013 00:00:00 +0530</pubDate>
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