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    <title>2022 (5) TMI 1188 - MADRAS HIGH COURT</title>
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    <description>The Court dismissed the writ petition challenging the assessment order and bank attachment notice due to the petitioner&#039;s failure to file returns and pay taxes under the GST regime. The assessment order directing payment of tax, interest, and penalty was upheld, emphasizing the importance of timely compliance to avoid penalties. The Court found the invocation of Section 73 for penalty imposition appropriate and advised the petitioner to appeal the order independently if desired, without affecting the Appellate Authority&#039;s future judgment. The writ petition was closed without costs, allowing the petitioner to pursue an appeal against the assessment order separately.</description>
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    <pubDate>Wed, 16 Mar 2022 00:00:00 +0530</pubDate>
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      <title>2022 (5) TMI 1188 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=422928</link>
      <description>The Court dismissed the writ petition challenging the assessment order and bank attachment notice due to the petitioner&#039;s failure to file returns and pay taxes under the GST regime. The assessment order directing payment of tax, interest, and penalty was upheld, emphasizing the importance of timely compliance to avoid penalties. The Court found the invocation of Section 73 for penalty imposition appropriate and advised the petitioner to appeal the order independently if desired, without affecting the Appellate Authority&#039;s future judgment. The writ petition was closed without costs, allowing the petitioner to pursue an appeal against the assessment order separately.</description>
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      <pubDate>Wed, 16 Mar 2022 00:00:00 +0530</pubDate>
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