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    <title>2024 (9) TMI 749 - MADRAS HIGH COURT</title>
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    <description>Natural justice was found to require a fresh opportunity before confirmation of the GST demand, where the show cause notice and consequential order were uploaded on the GST portal and the taxpayer claimed no effective communication in any other mode. The HC set aside the assessment order because the matter had been decided for want of a reply to the notice, and held that the dispute should be reconsidered after giving the taxpayer an opportunity to reply and be heard. The matter was remanded for fresh adjudication subject to deposit of 10% of the disputed tax demand.</description>
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      <description>Natural justice was found to require a fresh opportunity before confirmation of the GST demand, where the show cause notice and consequential order were uploaded on the GST portal and the taxpayer claimed no effective communication in any other mode. The HC set aside the assessment order because the matter had been decided for want of a reply to the notice, and held that the dispute should be reconsidered after giving the taxpayer an opportunity to reply and be heard. The matter was remanded for fresh adjudication subject to deposit of 10% of the disputed tax demand.</description>
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