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    <title>2021 (10) TMI 802 - MADRAS HIGH COURT</title>
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    <description>The High Court upheld the decision of the Single Judge, dismissing the Writ Petitions challenging assessment orders due to lack of personal hearing opportunities under Section 75(4) of the Tamil Nadu Goods and Services Tax Act, 2017. The appellant failed to utilize the multiple chances for personal hearing provided by the respondent, not filing objections when requested and submitting them at a later date. The court found no violation of natural justice principles, concluding that the appellant did not avail themselves of the opportunities granted. Consequently, the Writ Appeals were dismissed, and no costs were awarded.</description>
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    <pubDate>Wed, 06 Oct 2021 00:00:00 +0530</pubDate>
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      <title>2021 (10) TMI 802 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=413750</link>
      <description>The High Court upheld the decision of the Single Judge, dismissing the Writ Petitions challenging assessment orders due to lack of personal hearing opportunities under Section 75(4) of the Tamil Nadu Goods and Services Tax Act, 2017. The appellant failed to utilize the multiple chances for personal hearing provided by the respondent, not filing objections when requested and submitting them at a later date. The court found no violation of natural justice principles, concluding that the appellant did not avail themselves of the opportunities granted. Consequently, the Writ Appeals were dismissed, and no costs were awarded.</description>
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      <pubDate>Wed, 06 Oct 2021 00:00:00 +0530</pubDate>
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