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    <title>2021 (12) TMI 1222 - MADRAS HIGH COURT</title>
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    <description>The High Court of Madras found that the impugned orders were issued without granting the petitioner an opportunity of personal hearing as mandated by Section 75(4) of the Tamil Nadu Goods and Services Tax Act, 2017. Despite the petitioner&#039;s delayed response to Show Cause Notices, the court held that a personal hearing should have been provided before passing adverse orders. Consequently, the court quashed the impugned orders, remitting the cases back to the respondents for a fresh decision after granting the petitioner a proper hearing based on their representation. The court also set deadlines for further proceedings to ensure expeditious resolution without affecting the limitation period.</description>
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    <pubDate>Fri, 10 Dec 2021 00:00:00 +0530</pubDate>
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      <title>2021 (12) TMI 1222 - MADRAS HIGH COURT</title>
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      <description>The High Court of Madras found that the impugned orders were issued without granting the petitioner an opportunity of personal hearing as mandated by Section 75(4) of the Tamil Nadu Goods and Services Tax Act, 2017. Despite the petitioner&#039;s delayed response to Show Cause Notices, the court held that a personal hearing should have been provided before passing adverse orders. Consequently, the court quashed the impugned orders, remitting the cases back to the respondents for a fresh decision after granting the petitioner a proper hearing based on their representation. The court also set deadlines for further proceedings to ensure expeditious resolution without affecting the limitation period.</description>
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