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    <title>2024 (2) TMI 1287 - MADRAS HIGH COURT</title>
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    <description>HC quashed the GST assessment order against a wholesale and retail trader who had voluntarily cancelled their GST registration. The court found procedural irregularities in the assessment process, noting the petitioner was not provided adequate opportunity to participate or respond to notices. HC directed the assessing officer to issue a fresh assessment order after giving proper hearing within two months.</description>
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      <description>HC quashed the GST assessment order against a wholesale and retail trader who had voluntarily cancelled their GST registration. The court found procedural irregularities in the assessment process, noting the petitioner was not provided adequate opportunity to participate or respond to notices. HC directed the assessing officer to issue a fresh assessment order after giving proper hearing within two months.</description>
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