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    <title>2015 (10) TMI 450 - MADRAS HIGH COURT</title>
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    <description>Revised assessment orders based on alleged turnover mismatch were set aside because the dealer was denied a personal hearing and a meaningful opportunity to file objections after supply of the cancelled dealers list. The assessing authority proceeded without considering the request for additional time to produce documents, contrary to the departmental circular requiring an opportunity before passing an order. That failure violated the principles of natural justice, and the matter was remitted for fresh consideration after granting the dealer an opportunity to be heard.</description>
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      <description>Revised assessment orders based on alleged turnover mismatch were set aside because the dealer was denied a personal hearing and a meaningful opportunity to file objections after supply of the cancelled dealers list. The assessing authority proceeded without considering the request for additional time to produce documents, contrary to the departmental circular requiring an opportunity before passing an order. That failure violated the principles of natural justice, and the matter was remitted for fresh consideration after granting the dealer an opportunity to be heard.</description>
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