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    <title>2021 (10) TMI 1161 - MADRAS HIGH COURT</title>
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    <description>The court quashed the assessment order challenged by an electroplates manufacturing unit under the Tamil Nadu GST Act, citing illegality and violation of natural justice. The matter was remanded for fresh assessment, instructing consideration of the petitioner&#039;s replies to show cause notices and provision of a personal hearing. The respondent&#039;s reliance on non-response to an online notice was deemed flawed, emphasizing the need for proper consideration. The petitioner was granted a fair opportunity in the reassessment process, with costs not awarded in the disposed writ petition.</description>
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      <description>The court quashed the assessment order challenged by an electroplates manufacturing unit under the Tamil Nadu GST Act, citing illegality and violation of natural justice. The matter was remanded for fresh assessment, instructing consideration of the petitioner&#039;s replies to show cause notices and provision of a personal hearing. The respondent&#039;s reliance on non-response to an online notice was deemed flawed, emphasizing the need for proper consideration. The petitioner was granted a fair opportunity in the reassessment process, with costs not awarded in the disposed writ petition.</description>
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