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    <title>2017 (9) TMI 1170 - MADRAS HIGH COURT</title>
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    <description>The court remitted the challenging assessment orders back to the respondent for reconsideration due to incorrect findings on issues including wrong input tax credit claim, discrepancy in Form WW, defective certificates for capital goods, service income, and miscellaneous income. The court emphasized the importance of providing a personal hearing opportunity and directed the respondent to furnish necessary details, allow rectification of defective certificates, and refrain from coercive actions until compliance. Writ petitions were partly allowed based on these directions.</description>
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      <description>The court remitted the challenging assessment orders back to the respondent for reconsideration due to incorrect findings on issues including wrong input tax credit claim, discrepancy in Form WW, defective certificates for capital goods, service income, and miscellaneous income. The court emphasized the importance of providing a personal hearing opportunity and directed the respondent to furnish necessary details, allow rectification of defective certificates, and refrain from coercive actions until compliance. Writ petitions were partly allowed based on these directions.</description>
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