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    <title>2021 (2) TMI 194 - MADRAS HIGH COURT</title>
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    <description>The High Court allowed the Writ Petitions challenging three assessment orders issued by the State Tax Officer under the Goods and Service Tax Act. The Court found the orders were passed ex parte without affording the petitioner a proper opportunity to be heard. Considering the petitioner&#039;s circumstances, including a medical certificate and timely appeals, the Court set aside the orders and directed a fresh assessment process with a fair hearing. The attachment of the petitioner&#039;s bank account was to remain until the new assessment orders were issued, with no costs imposed on the parties.</description>
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      <title>2021 (2) TMI 194 - MADRAS HIGH COURT</title>
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      <description>The High Court allowed the Writ Petitions challenging three assessment orders issued by the State Tax Officer under the Goods and Service Tax Act. The Court found the orders were passed ex parte without affording the petitioner a proper opportunity to be heard. Considering the petitioner&#039;s circumstances, including a medical certificate and timely appeals, the Court set aside the orders and directed a fresh assessment process with a fair hearing. The attachment of the petitioner&#039;s bank account was to remain until the new assessment orders were issued, with no costs imposed on the parties.</description>
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