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    <title>2021 (1) TMI 59 - MADRAS HIGH COURT</title>
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    <description>The Court found in favor of the petitioner, emphasizing the necessity of affording sufficient time for reply and upholding principles of natural justice in assessment proceedings under the Tamil Nadu Goods and Services Tax Act, 2017. The respondent&#039;s hasty passing of assessment orders without granting adequate opportunity for response was deemed a violation of natural justice. The Court directed the petitioner to pay a specified sum to the respondent, leading to the quashing of the impugned assessment orders and remanding the matter for fresh consideration, underscoring the importance of fair procedures in tax assessments.</description>
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    <pubDate>Fri, 11 Dec 2020 00:00:00 +0530</pubDate>
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