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    <title>2022 (3) TMI 264 - GAUHATI HIGH COURT</title>
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    <description>HC directed a fresh hearing for a contractor challenging a service tax demand of Rs. 1,46,41,544 for alleged willful suppression of facts. The petitioner claimed all taxes were paid with certain exemptions under law changes. The court refrained from evaluating tax payments under Article 226 without complete evidence. The Joint Commissioner was ordered to conduct a fresh hearing where the petitioner must present all relevant materials. No coercive action permitted against the petitioner pending the reasoned order from this hearing.</description>
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      <description>HC directed a fresh hearing for a contractor challenging a service tax demand of Rs. 1,46,41,544 for alleged willful suppression of facts. The petitioner claimed all taxes were paid with certain exemptions under law changes. The court refrained from evaluating tax payments under Article 226 without complete evidence. The Joint Commissioner was ordered to conduct a fresh hearing where the petitioner must present all relevant materials. No coercive action permitted against the petitioner pending the reasoned order from this hearing.</description>
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