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    <title>2021 (10) TMI 155 - MADRAS HIGH COURT</title>
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    <description>The Court found that the writ petition challenging the Settlement Commission&#039;s order was maintainable despite a slight delay in filing. It acknowledged the petitioner&#039;s argument that incorrect facts led to the grant of immunity to the assessee, causing revenue harm. The Court remanded the matter to the Settlement Commission for fresh consideration based on the issues raised in the writ petition. The impugned order was quashed, and both parties were directed to present objections and evidence for reevaluation, emphasizing adjudication on merit and in compliance with the law. The writ petition was allowed without costs, instructing prompt disposal by the Settlement Commission.</description>
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      <description>The Court found that the writ petition challenging the Settlement Commission&#039;s order was maintainable despite a slight delay in filing. It acknowledged the petitioner&#039;s argument that incorrect facts led to the grant of immunity to the assessee, causing revenue harm. The Court remanded the matter to the Settlement Commission for fresh consideration based on the issues raised in the writ petition. The impugned order was quashed, and both parties were directed to present objections and evidence for reevaluation, emphasizing adjudication on merit and in compliance with the law. The writ petition was allowed without costs, instructing prompt disposal by the Settlement Commission.</description>
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