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    <title>2017 (9) TMI 437 - MADRAS HIGH COURT</title>
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    <description>The court rejected the transfer request of a registered dealer under the TNVAT Act, who accused the second respondent of illegal actions. The petitioner withdrew the allegations of illegal gratification, leading to their acceptance by the court. The court intervened in the flawed assessment order for the year 2013-14, setting it aside due to lack of opportunity for the petitioner to respond. The Commercial Tax Officer was directed to issue a show cause notice, allow objections, provide a personal hearing, and redo the assessment in compliance with the law. The writ petition was dismissed, but directions were given for further proceedings.</description>
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      <link>https://www.taxtmi.com/caselaws?id=347680</link>
      <description>The court rejected the transfer request of a registered dealer under the TNVAT Act, who accused the second respondent of illegal actions. The petitioner withdrew the allegations of illegal gratification, leading to their acceptance by the court. The court intervened in the flawed assessment order for the year 2013-14, setting it aside due to lack of opportunity for the petitioner to respond. The Commercial Tax Officer was directed to issue a show cause notice, allow objections, provide a personal hearing, and redo the assessment in compliance with the law. The writ petition was dismissed, but directions were given for further proceedings.</description>
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