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    <title>2021 (11) TMI 110 - TELANGANA HIGH COURT</title>
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    <description>The court allowed the writ petition, setting aside the notice of attachment for recovery of tax arrears. The respondents&#039; invocation of the Revenue Recovery Act was deemed invalid due to lack of valid service of assessment orders for certain periods. The court held that imposing liability without communicating proceedings violates natural justice. Recovery proceedings were permitted only for arrears up to a specified period, excluding arrears for other periods.</description>
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      <description>The court allowed the writ petition, setting aside the notice of attachment for recovery of tax arrears. The respondents&#039; invocation of the Revenue Recovery Act was deemed invalid due to lack of valid service of assessment orders for certain periods. The court held that imposing liability without communicating proceedings violates natural justice. Recovery proceedings were permitted only for arrears up to a specified period, excluding arrears for other periods.</description>
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