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    <title>2022 (12) TMI 760 - MADRAS HIGH COURT</title>
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    <description>The court set aside the order dated 29.03.2022 due to a violation of principles of natural justice. The petitioner was granted two weeks to file a reply, with the officer deciding on issuing a notice under Section 148 based on the reply. Failure to respond within the stipulated time would result in the impugned order being revived unilaterally. The court emphasized the need for the petitioner to establish the jurisdictional challenge separately before the authorities. The writ petition was disposed of with no costs, and connected miscellaneous petitions were closed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=431643</link>
      <description>The court set aside the order dated 29.03.2022 due to a violation of principles of natural justice. The petitioner was granted two weeks to file a reply, with the officer deciding on issuing a notice under Section 148 based on the reply. Failure to respond within the stipulated time would result in the impugned order being revived unilaterally. The court emphasized the need for the petitioner to establish the jurisdictional challenge separately before the authorities. The writ petition was disposed of with no costs, and connected miscellaneous petitions were closed.</description>
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