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    <title>2020 (9) TMI 114 - TELANGANA HIGH COURT</title>
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    <description>An assessment order was held vitiated where the assessee, after closing business and shifting records, was affected by staff changes and the COVID-19 lockdown, and was denied a meaningful chance to file objections and produce documents. The authority did not consider the request for additional time or the request for fresh portal credentials to access VAT records. For breach of natural justice, the assessment was set aside and remitted for fresh consideration, with directions to afford opportunity to file objections, produce records, and be heard.</description>
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      <description>An assessment order was held vitiated where the assessee, after closing business and shifting records, was affected by staff changes and the COVID-19 lockdown, and was denied a meaningful chance to file objections and produce documents. The authority did not consider the request for additional time or the request for fresh portal credentials to access VAT records. For breach of natural justice, the assessment was set aside and remitted for fresh consideration, with directions to afford opportunity to file objections, produce records, and be heard.</description>
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