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    <title>2021 (4) TMI 874 - MADRAS HIGH COURT</title>
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    <description>The Court ruled in favor of the petitioner, setting aside the assessment orders issued by the respondent for financial years 2018-19 and 2019-20 under the Goods and Services Tax Act, 2017. The Court emphasized the petitioner&#039;s right to a fair hearing, considering the challenges faced during the Covid-19 lockdown. The matter was remanded back to the respondent, directing a fresh opportunity for cross-examination and personal hearing within eight weeks. No costs were awarded, and the connected Miscellaneous Petitions were closed following the judgment.</description>
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      <description>The Court ruled in favor of the petitioner, setting aside the assessment orders issued by the respondent for financial years 2018-19 and 2019-20 under the Goods and Services Tax Act, 2017. The Court emphasized the petitioner&#039;s right to a fair hearing, considering the challenges faced during the Covid-19 lockdown. The matter was remanded back to the respondent, directing a fresh opportunity for cross-examination and personal hearing within eight weeks. No costs were awarded, and the connected Miscellaneous Petitions were closed following the judgment.</description>
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