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    <title>2025 (1) TMI 1076 - MADRAS HIGH COURT</title>
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    <description>The court set aside the impugned order dated 24.08.2024, citing a violation of natural justice principles, as the petitioner was not given a fair opportunity to address discrepancies before the order was passed. The court remanded the matter for reconsideration, allowing the petitioner to present objections and further evidence supporting their Input Tax Credit (ITC) claim. The petitioner was required to pay a 10% deposit of disputed taxes as part of this process. The judgment emphasized the necessity of a fair hearing and opportunity to present objections before finalizing tax assessments.</description>
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      <description>The court set aside the impugned order dated 24.08.2024, citing a violation of natural justice principles, as the petitioner was not given a fair opportunity to address discrepancies before the order was passed. The court remanded the matter for reconsideration, allowing the petitioner to present objections and further evidence supporting their Input Tax Credit (ITC) claim. The petitioner was required to pay a 10% deposit of disputed taxes as part of this process. The judgment emphasized the necessity of a fair hearing and opportunity to present objections before finalizing tax assessments.</description>
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