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    <title>2024 (10) TMI 940 - MADRAS HIGH COURT</title>
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    <description>The Madras HC held that where cancellation of GST registration prevented portal access and notices and hearing intimation were effectively not served, writ interference was justified despite objections on delay and appellate limitation. The Court treated the impugned assessment as an addendum to the show cause notice, quashed it, and remitted the matter for fresh adjudication after the petitioner filed a reply and was given an opportunity of hearing. As an equitable condition, the Court directed deposit of 25% of the disputed tax before reconsideration.</description>
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      <link>https://www.taxtmi.com/caselaws?id=760341</link>
      <description>The Madras HC held that where cancellation of GST registration prevented portal access and notices and hearing intimation were effectively not served, writ interference was justified despite objections on delay and appellate limitation. The Court treated the impugned assessment as an addendum to the show cause notice, quashed it, and remitted the matter for fresh adjudication after the petitioner filed a reply and was given an opportunity of hearing. As an equitable condition, the Court directed deposit of 25% of the disputed tax before reconsideration.</description>
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      <pubDate>Fri, 26 Jul 2024 00:00:00 +0530</pubDate>
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