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    <title>2016 (3) TMI 955 - MADRAS HIGH COURT</title>
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    <description>A second show cause notice issued after an earlier writ direction was invalid because the authority was bound to proceed on the first demand letter as the notice, consider the taxpayer&#039;s objections, grant personal hearing, and pass a lawful order. The court-held direction could not be bypassed by issuing a fresh notice on different allegations unless the earlier order was first modified or set aside. A delayed modification petition did not cure the breach of the subsisting judicial mandate, so the second notice was set aside.</description>
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      <link>https://www.taxtmi.com/caselaws?id=325771</link>
      <description>A second show cause notice issued after an earlier writ direction was invalid because the authority was bound to proceed on the first demand letter as the notice, consider the taxpayer&#039;s objections, grant personal hearing, and pass a lawful order. The court-held direction could not be bypassed by issuing a fresh notice on different allegations unless the earlier order was first modified or set aside. A delayed modification petition did not cure the breach of the subsisting judicial mandate, so the second notice was set aside.</description>
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      <pubDate>Thu, 04 Feb 2016 00:00:00 +0530</pubDate>
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