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    <title>2024 (10) TMI 954 - MADRAS HIGH COURT</title>
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    <description>An adjudicatory order passed without granting personal hearing was treated as contrary to natural justice and set aside, with the matter remanded for fresh consideration on merits after the petitioner filed reply or objection and paid 10% of the disputed tax amount. Because the underlying order was annulled, the bank attachment and account freezing could not continue and were directed to be lifted, subject to proof of the required payment. The operative effect was that coercive recovery measures fell away, while the tax demand itself remained open for reconsideration.</description>
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      <description>An adjudicatory order passed without granting personal hearing was treated as contrary to natural justice and set aside, with the matter remanded for fresh consideration on merits after the petitioner filed reply or objection and paid 10% of the disputed tax amount. Because the underlying order was annulled, the bank attachment and account freezing could not continue and were directed to be lifted, subject to proof of the required payment. The operative effect was that coercive recovery measures fell away, while the tax demand itself remained open for reconsideration.</description>
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