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    <title>2024 (9) TMI 490 - MADRAS HIGH COURT</title>
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    <description>Discrepancies between GSTR-01 and GSTR-3B were raised in relation to the demand, but the assessee contended that the shortfall had already been discharged through GSTR-09 and sought another hearing. The Madras HC quashed the impugned demand order and remanded the matter for fresh adjudication on merits and in accordance with law, treating the quashed order as an addendum to the show cause notice. The remand was made conditional on the assessee depositing 10% of the disputed tax within the stipulated time.</description>
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      <title>2024 (9) TMI 490 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=758246</link>
      <description>Discrepancies between GSTR-01 and GSTR-3B were raised in relation to the demand, but the assessee contended that the shortfall had already been discharged through GSTR-09 and sought another hearing. The Madras HC quashed the impugned demand order and remanded the matter for fresh adjudication on merits and in accordance with law, treating the quashed order as an addendum to the show cause notice. The remand was made conditional on the assessee depositing 10% of the disputed tax within the stipulated time.</description>
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      <pubDate>Wed, 05 Jun 2024 00:00:00 +0530</pubDate>
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