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    <title>2024 (10) TMI 551 - MADRAS HIGH COURT</title>
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    <description>An impugned GST assessment order was set aside because the show cause notice was uploaded on the portal, the petitioner claimed no effective awareness or physical service, and no personal hearing was granted before adjudication. The Court found the process procedurally unfair and held that the petitioner was entitled to an opportunity to place its case on merits. The matter was remanded for fresh consideration, with liberty to file a reply and with 14 days&#039; clear notice for personal hearing.</description>
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      <description>An impugned GST assessment order was set aside because the show cause notice was uploaded on the portal, the petitioner claimed no effective awareness or physical service, and no personal hearing was granted before adjudication. The Court found the process procedurally unfair and held that the petitioner was entitled to an opportunity to place its case on merits. The matter was remanded for fresh consideration, with liberty to file a reply and with 14 days&#039; clear notice for personal hearing.</description>
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