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    <title>2014 (12) TMI 1316 - KERALA HIGH COURT</title>
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    <description>The court set aside the impugned assessment proceedings for non-compliance with directions under the KGST and CST Act for the assessment years 2002-03. The petitioner&#039;s requests for relevant documents and cross-examination opportunities were granted, emphasizing transparency and fairness. The court directed the 1st respondent to finalize the assessment within two months, ensuring cooperation and timely document service. Procedural fairness and adherence to legal requirements were prioritized, without delving into case merits. The focus was on maintaining transparency, upholding natural justice, and streamlining the assessment process. Compliance with court directives for a fair assessment process was emphasized.</description>
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      <link>https://www.taxtmi.com/caselaws?id=200121</link>
      <description>The court set aside the impugned assessment proceedings for non-compliance with directions under the KGST and CST Act for the assessment years 2002-03. The petitioner&#039;s requests for relevant documents and cross-examination opportunities were granted, emphasizing transparency and fairness. The court directed the 1st respondent to finalize the assessment within two months, ensuring cooperation and timely document service. Procedural fairness and adherence to legal requirements were prioritized, without delving into case merits. The focus was on maintaining transparency, upholding natural justice, and streamlining the assessment process. Compliance with court directives for a fair assessment process was emphasized.</description>
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