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    <title>2018 (1) TMI 865 - MADRAS HIGH COURT</title>
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    <description>The court allowed the writ petition, setting aside the assessment order under the Tamil Nadu Value Added Tax Act, 2006, due to the lack of a meaningful opportunity for a personal hearing and failure to consider the petitioner&#039;s refund claim effectively. The matter was remanded to the third respondent for a fresh assessment, emphasizing the necessity of providing dealers with a genuine chance to present objections and evidence during assessment proceedings.</description>
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      <description>The court allowed the writ petition, setting aside the assessment order under the Tamil Nadu Value Added Tax Act, 2006, due to the lack of a meaningful opportunity for a personal hearing and failure to consider the petitioner&#039;s refund claim effectively. The matter was remanded to the third respondent for a fresh assessment, emphasizing the necessity of providing dealers with a genuine chance to present objections and evidence during assessment proceedings.</description>
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