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    <title>2024 (6) TMI 1250 - MADRAS HIGH COURT</title>
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    <description>The petitioner challenged an assessment order dated 30.12.2023 before HC alleging breach of natural justice, claiming unawareness of show cause notice uploaded only on GST portal without alternate communication. Despite respondent&#039;s contention that proper notices were issued and petitioner failed to respond, HC found merit in petitioner&#039;s claim of non-participation due to lack of notice. HC set aside the impugned order conditionally, directing petitioner to remit 10% disputed tax and submit reply within two weeks. Upon compliance, respondent must provide reasonable opportunity including personal hearing and issue fresh order within three months. Writ petition disposed of with no costs.</description>
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    <pubDate>Thu, 20 Jun 2024 00:00:00 +0530</pubDate>
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      <title>2024 (6) TMI 1250 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=754643</link>
      <description>The petitioner challenged an assessment order dated 30.12.2023 before HC alleging breach of natural justice, claiming unawareness of show cause notice uploaded only on GST portal without alternate communication. Despite respondent&#039;s contention that proper notices were issued and petitioner failed to respond, HC found merit in petitioner&#039;s claim of non-participation due to lack of notice. HC set aside the impugned order conditionally, directing petitioner to remit 10% disputed tax and submit reply within two weeks. Upon compliance, respondent must provide reasonable opportunity including personal hearing and issue fresh order within three months. Writ petition disposed of with no costs.</description>
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