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    <title>2021 (12) TMI 62 - MADRAS HIGH COURT</title>
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    <description>The Madras High Court held that orders passed under the Central Goods and Services Tax Act, 2017 and the Tamil Nadu Goods and Services Tax Act, 2017 without affording the petitioners a personal hearing violated the Principles of Natural Justice. The court quashed the impugned orders and directed the respondents to reconsider the matter after granting a personal hearing as required by Section 75(4) of the Tamil Nadu GST Act within forty-five days. The court concluded that the orders were invalid, closed the related Writ Miscellaneous Petitions, and did not impose costs on the parties.</description>
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