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    <title>2024 (6) TMI 1381 - MADRAS HIGH COURT</title>
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    <description>The HC set aside the impugned order regarding defect no.3, concerning the reversal of Input Tax Credit for credit notes. The court found the assessing officer&#039;s conclusion erroneous and remanded the matter for reassessment by the original authority. The assessing officer must issue a fresh order within three months, allowing the petitioner a reasonable opportunity, including a personal hearing. The writ petition was disposed of without costs, and related motions were closed.</description>
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      <description>The HC set aside the impugned order regarding defect no.3, concerning the reversal of Input Tax Credit for credit notes. The court found the assessing officer&#039;s conclusion erroneous and remanded the matter for reassessment by the original authority. The assessing officer must issue a fresh order within three months, allowing the petitioner a reasonable opportunity, including a personal hearing. The writ petition was disposed of without costs, and related motions were closed.</description>
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