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    <title>2025 (1) TMI 43 - MADRAS HIGH COURT</title>
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    <description>The HC allowed the petitioner to challenge GST proceedings in Form DRC-07 dated 29.04.2024 and rectification order rejection dated 18.07.2024. The court found that previously resolved GSTR-7 and GSTR-3B discrepancies, which had been dropped twice earlier with taxes paid, were being improperly revisited without justification. Emphasizing procedural fairness and natural justice principles, the court permitted the petitioner to treat the impugned order as a show cause notice and submit objections within two weeks. The writ petition was disposed of, directing respondents to consider the petitioner&#039;s objections afresh with supporting documentation.</description>
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    <pubDate>Wed, 04 Sep 2024 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=763981</link>
      <description>The HC allowed the petitioner to challenge GST proceedings in Form DRC-07 dated 29.04.2024 and rectification order rejection dated 18.07.2024. The court found that previously resolved GSTR-7 and GSTR-3B discrepancies, which had been dropped twice earlier with taxes paid, were being improperly revisited without justification. Emphasizing procedural fairness and natural justice principles, the court permitted the petitioner to treat the impugned order as a show cause notice and submit objections within two weeks. The writ petition was disposed of, directing respondents to consider the petitioner&#039;s objections afresh with supporting documentation.</description>
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