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    <title>2023 (6) TMI 834 - MADRAS HIGH COURT</title>
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    <description>The HC set aside the impugned assessment order reversing ITC, holding that the Assessing Officer failed to specify the exact particulars and basis for reversal in the show cause notice, denying the petitioner adequate opportunity to respond. The petitioner&#039;s general responses were deemed insufficient, and the court directed the order to be treated as a show cause notice. The petitioner was ordered to appear with complete details to support the ITC claim. The writ petition was disposed of accordingly.</description>
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      <title>2023 (6) TMI 834 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=439260</link>
      <description>The HC set aside the impugned assessment order reversing ITC, holding that the Assessing Officer failed to specify the exact particulars and basis for reversal in the show cause notice, denying the petitioner adequate opportunity to respond. The petitioner&#039;s general responses were deemed insufficient, and the court directed the order to be treated as a show cause notice. The petitioner was ordered to appear with complete details to support the ITC claim. The writ petition was disposed of accordingly.</description>
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