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    <title>2023 (9) TMI 501 - MADRAS HIGH COURT</title>
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    <description>HC examined the validity of assessment orders passed under a GST regime where the prior SCN had been wrongly hosted in the &quot;Additional Notices and Orders&quot; tab instead of the &quot;View Notices and Orders&quot; section of the tax portal. The court held that the complex web-portal architecture led to the assessee not receiving effective notice, thereby vitiating the principles of natural justice. Consequently, the impugned assessment orders dated 29.04.2023 were quashed, and the matter was remanded to the department to pass fresh orders within 60 days.</description>
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      <link>https://www.taxtmi.com/caselaws?id=442879</link>
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