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    <title>2024 (8) TMI 1128 - MADRAS HIGH COURT</title>
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    <description>The Madras High Court set aside the impugned tax order for denial of reasonable opportunity and remanded the matter for fresh consideration. The petitioner, who had claimed that transport services were covered by reverse charge, was allowed to file additional supporting documents, including consignment notes, because the earlier reply contained only limited material. That indulgence was made conditional on payment of 10% of the disputed tax demand, after which the authority was required to give a reasonable opportunity, including personal hearing, before deciding afresh.</description>
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      <description>The Madras High Court set aside the impugned tax order for denial of reasonable opportunity and remanded the matter for fresh consideration. The petitioner, who had claimed that transport services were covered by reverse charge, was allowed to file additional supporting documents, including consignment notes, because the earlier reply contained only limited material. That indulgence was made conditional on payment of 10% of the disputed tax demand, after which the authority was required to give a reasonable opportunity, including personal hearing, before deciding afresh.</description>
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