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    <title>2025 (1) TMI 1070 - MADRAS HIGH COURT</title>
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    <description>The HC set aside the impugned order dated 26.06.2024 due to inadequate service, as it was only uploaded on the GST portal and not directly served to the petitioner. The court granted the petitioner a final opportunity to present objections, subject to the condition of depositing 25% of the disputed taxes, with adjustments for any amounts already paid. This decision underscores the importance of procedural fairness in tax proceedings and ensures that taxpayers have a fair chance to respond to discrepancies in their tax filings.</description>
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      <link>https://www.taxtmi.com/caselaws?id=765006</link>
      <description>The HC set aside the impugned order dated 26.06.2024 due to inadequate service, as it was only uploaded on the GST portal and not directly served to the petitioner. The court granted the petitioner a final opportunity to present objections, subject to the condition of depositing 25% of the disputed taxes, with adjustments for any amounts already paid. This decision underscores the importance of procedural fairness in tax proceedings and ensures that taxpayers have a fair chance to respond to discrepancies in their tax filings.</description>
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