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    <title>2018 (3) TMI 1415 - MADRAS HIGH COURT</title>
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    <description>Assessment orders based on grounds beyond the scope of the revision notices were held unsustainable because the authority proceeded on additional and different issues without issuing a fresh, clear notice or properly applying its mind to the dealer&#039;s explanation. The notices had proposed only specific issues, yet the final assessments departed from that basis, which vitiated the validity of the orders. The assessment orders were set aside, and the authority was directed to issue fresh notices, receive objections, and redo the assessments in accordance with law.</description>
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      <description>Assessment orders based on grounds beyond the scope of the revision notices were held unsustainable because the authority proceeded on additional and different issues without issuing a fresh, clear notice or properly applying its mind to the dealer&#039;s explanation. The notices had proposed only specific issues, yet the final assessments departed from that basis, which vitiated the validity of the orders. The assessment orders were set aside, and the authority was directed to issue fresh notices, receive objections, and redo the assessments in accordance with law.</description>
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