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    <title>2021 (3) TMI 1020 - MADRAS HIGH COURT</title>
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    <description>The court quashed the orders for recovery of tax liability against the petitioners due to sellers&#039; non-payment of tax. The court directed a fresh enquiry, emphasizing the examination of the sellers, Charles and his wife, as witnesses. Recovery action was to be initiated against the sellers, addressing the fundamental flaws in the previous proceedings. The petitioners&#039; Input Tax Credit was restored, and the writ petitions were allowed with no costs.</description>
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      <description>The court quashed the orders for recovery of tax liability against the petitioners due to sellers&#039; non-payment of tax. The court directed a fresh enquiry, emphasizing the examination of the sellers, Charles and his wife, as witnesses. Recovery action was to be initiated against the sellers, addressing the fundamental flaws in the previous proceedings. The petitioners&#039; Input Tax Credit was restored, and the writ petitions were allowed with no costs.</description>
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