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    <title>2024 (11) TMI 454 - MADRAS HIGH COURT</title>
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    <description>Assessment orders under the GST regime were interfered with because they were passed without affording the assessee a hearing, despite prior notices and the assessee&#039;s negligence in responding. The High Court noted that such a breach of natural justice justified quashing and remand so the assessee could contest the demand, but only on protective terms to safeguard revenue. The petitioner was required to deposit 12.5% of the disputed tax demand in each case, file a reply, and participate in a fresh consideration with a reasonable opportunity, including personal hearing. Bank attachments were consequently raised subject to compliance with those conditions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=761468</link>
      <description>Assessment orders under the GST regime were interfered with because they were passed without affording the assessee a hearing, despite prior notices and the assessee&#039;s negligence in responding. The High Court noted that such a breach of natural justice justified quashing and remand so the assessee could contest the demand, but only on protective terms to safeguard revenue. The petitioner was required to deposit 12.5% of the disputed tax demand in each case, file a reply, and participate in a fresh consideration with a reasonable opportunity, including personal hearing. Bank attachments were consequently raised subject to compliance with those conditions.</description>
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