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    <title>2015 (12) TMI 1428 - MADRAS HIGH COURT</title>
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    <description>The court set aside the assessment orders challenged by a registered dealer in edible oil, emphasizing the importance of the assessing authority independently evaluating materials before finalizing orders. The court found that the orders were unsustainable due to the failure to consider documents provided before issuance. Consequently, the court remitted the matters back to the respondent for fresh orders, instructing a thorough review of accounts, consideration of objections, and providing the petitioner with an opportunity to be heard within a specified timeframe.</description>
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      <description>The court set aside the assessment orders challenged by a registered dealer in edible oil, emphasizing the importance of the assessing authority independently evaluating materials before finalizing orders. The court found that the orders were unsustainable due to the failure to consider documents provided before issuance. Consequently, the court remitted the matters back to the respondent for fresh orders, instructing a thorough review of accounts, consideration of objections, and providing the petitioner with an opportunity to be heard within a specified timeframe.</description>
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