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    <title>2024 (8) TMI 1253 - MADRAS HIGH COURT</title>
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    <description>Meaningful opportunity to contest a GST demand was treated as necessary where the assessee showed that input tax credit had been reversed in the electronic credit ledger and GSTR-3B return, but that reversal had not been considered in adjudication. The High Court found reconsideration necessary and directed fresh examination of the demand. The matter was remanded on the condition that the assessee remit 10% of the disputed demand and be allowed to file a reply and receive a personal hearing.</description>
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      <description>Meaningful opportunity to contest a GST demand was treated as necessary where the assessee showed that input tax credit had been reversed in the electronic credit ledger and GSTR-3B return, but that reversal had not been considered in adjudication. The High Court found reconsideration necessary and directed fresh examination of the demand. The matter was remanded on the condition that the assessee remit 10% of the disputed demand and be allowed to file a reply and receive a personal hearing.</description>
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