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    <title>2021 (6) TMI 908 - MADRAS HIGH COURT</title>
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    <description>The Court upheld Final Order No.27 of 2017-ST issued by the Settlement Commission, emphasizing the requirement of full and true disclosure by the applicant for settlement. Lack of cooperation and doubts about the accuracy of declarations led the Commission to refer the case back to the adjudicating authority. The Court noted the petitioner&#039;s lack of clean hands in approaching the Commission after a show cause notice was issued. As the Commission found the case unsuitable for settlement due to complexity and lack of cooperation, the Court dismissed the writ petition challenging the Commission&#039;s decision.</description>
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      <link>https://www.taxtmi.com/caselaws?id=409012</link>
      <description>The Court upheld Final Order No.27 of 2017-ST issued by the Settlement Commission, emphasizing the requirement of full and true disclosure by the applicant for settlement. Lack of cooperation and doubts about the accuracy of declarations led the Commission to refer the case back to the adjudicating authority. The Court noted the petitioner&#039;s lack of clean hands in approaching the Commission after a show cause notice was issued. As the Commission found the case unsuitable for settlement due to complexity and lack of cooperation, the Court dismissed the writ petition challenging the Commission&#039;s decision.</description>
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