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    <title>2024 (11) TMI 341 - MADRAS HIGH COURT</title>
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    <description>Assessment orders disallowing input tax credit on purchases from dealers whose registrations had been cancelled were set aside because the cancellation orders had not been furnished to the buyer. The Court held that the matter required fresh consideration after supplying the cancellation orders and giving the taxpayer an opportunity to file a fresh or additional reply. The Assessing Officer was also directed to consider the Division Bench ruling in Tvl. Sahyadri Industries Ltd. while passing a fresh order on merits.</description>
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      <description>Assessment orders disallowing input tax credit on purchases from dealers whose registrations had been cancelled were set aside because the cancellation orders had not been furnished to the buyer. The Court held that the matter required fresh consideration after supplying the cancellation orders and giving the taxpayer an opportunity to file a fresh or additional reply. The Assessing Officer was also directed to consider the Division Bench ruling in Tvl. Sahyadri Industries Ltd. while passing a fresh order on merits.</description>
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