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    <title>2024 (8) TMI 247 - MADRAS HIGH COURT</title>
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    <description>HC allowed the writ petition challenging penalty imposition, finding procedural irregularities in tax proceedings. The court set aside the penalty order and directed respondent to reconsider penalty within three months, providing petitioner reasonable opportunity for hearing. The judgment emphasized proper interpretation of GST enactments regarding penalty calculation, particularly considering amounts already remitted by taxpayer.</description>
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      <description>HC allowed the writ petition challenging penalty imposition, finding procedural irregularities in tax proceedings. The court set aside the penalty order and directed respondent to reconsider penalty within three months, providing petitioner reasonable opportunity for hearing. The judgment emphasized proper interpretation of GST enactments regarding penalty calculation, particularly considering amounts already remitted by taxpayer.</description>
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