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    <title>2024 (8) TMI 952 - MADRAS HIGH COURT</title>
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    <description>Non-service of an assessment order in physical form, where the assessee could not reasonably access the GST portal after registration cancellation, was treated as a breach of natural justice. On that basis, the consequential bank-freezing recovery communication was interfered with and both communications were set aside. The matter was remitted for fresh adjudication, with the assessee directed to deposit 10% of the disputed tax demand, file a reply, and receive a personal hearing through physical notice before a fresh order on merits is passed.</description>
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