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    <title>2024 (10) TMI 1428 - MADRAS HIGH COURT</title>
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    <description>Assessment orders imposing GST on the petitioner&#039;s turnover on forward charge basis were found unsustainable because the objections on declared taxable turnover and tax payment had been recorded but not duly considered. The HC held that the orders, on this aspect, reflected a mechanical approach and lack of application of mind, warranting interference. The impugned assessment orders were quashed only to the extent they concerned GST on forward charge basis, and the matter was remanded for fresh consideration after granting a reasonable opportunity of hearing, including personal hearing.</description>
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      <link>https://www.taxtmi.com/caselaws?id=760829</link>
      <description>Assessment orders imposing GST on the petitioner&#039;s turnover on forward charge basis were found unsustainable because the objections on declared taxable turnover and tax payment had been recorded but not duly considered. The HC held that the orders, on this aspect, reflected a mechanical approach and lack of application of mind, warranting interference. The impugned assessment orders were quashed only to the extent they concerned GST on forward charge basis, and the matter was remanded for fresh consideration after granting a reasonable opportunity of hearing, including personal hearing.</description>
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