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    <title>2022 (2) TMI 448 - MADRAS HIGH COURT</title>
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    <description>Assessment orders rejecting input tax credit and imposing consequential liabilities were found to have been passed without proper observance of natural justice, as objections and additional submissions had already been filed and a prior personal hearing had taken place. Because the disputed factual issues could not be effectively examined in writ proceedings, the orders were quashed and the matter was remitted for fresh consideration. The respondent was directed to pass new orders after allowing the petitioner to file further representations and to be heard.</description>
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      <description>Assessment orders rejecting input tax credit and imposing consequential liabilities were found to have been passed without proper observance of natural justice, as objections and additional submissions had already been filed and a prior personal hearing had taken place. Because the disputed factual issues could not be effectively examined in writ proceedings, the orders were quashed and the matter was remitted for fresh consideration. The respondent was directed to pass new orders after allowing the petitioner to file further representations and to be heard.</description>
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