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    <title>2024 (12) TMI 441 - MADRAS HIGH COURT</title>
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    <description>HC set aside assessment order due to discrepancies between show cause notice and final order, violating principles of natural justice. Court held that petitioner was denied opportunity to present case as order traversed beyond scope of original notice regarding GSTR-3B and GSTR-2A/GSTR-2B discrepancies. Impugned order treated as show cause notice, petitioner granted four weeks to file objections with supporting documents. Respondent directed to consider objections and pass fresh orders after providing reasonable hearing opportunity. Petition disposed.</description>
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    <pubDate>Thu, 28 Nov 2024 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=762861</link>
      <description>HC set aside assessment order due to discrepancies between show cause notice and final order, violating principles of natural justice. Court held that petitioner was denied opportunity to present case as order traversed beyond scope of original notice regarding GSTR-3B and GSTR-2A/GSTR-2B discrepancies. Impugned order treated as show cause notice, petitioner granted four weeks to file objections with supporting documents. Respondent directed to consider objections and pass fresh orders after providing reasonable hearing opportunity. Petition disposed.</description>
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