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    <description>HC found assessment order under Section 74 of TNGST Act lacking substantive grounds. Order was quashed with directive for petitioner to remit 10% of disputed tax demand, enabling respondent to issue a fresh, reasoned assessment order within two months. Petition disposed without costs, emphasizing procedural fairness and natural justice principles.</description>
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      <description>HC found assessment order under Section 74 of TNGST Act lacking substantive grounds. Order was quashed with directive for petitioner to remit 10% of disputed tax demand, enabling respondent to issue a fresh, reasoned assessment order within two months. Petition disposed without costs, emphasizing procedural fairness and natural justice principles.</description>
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