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    <title>2025 (1) TMI 1133 - MADRAS HIGH COURT</title>
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    <description>Assessment proceedings uploaded only under the GST portal&#039;s additional notices and orders tab were treated as having denied effective notice and participation, so the matter was reopened for fresh consideration. The High Court accepted that the assessee should get one final opportunity to file objections and directed that the assessment order be treated as a show cause notice after compliance with a deposit condition. The relief was made conditional on deposit of 25% of the disputed tax within the stipulated time, after which the objections would be heard afresh; failing compliance, the assessment order would stand restored.</description>
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    <pubDate>Wed, 20 Nov 2024 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=765069</link>
      <description>Assessment proceedings uploaded only under the GST portal&#039;s additional notices and orders tab were treated as having denied effective notice and participation, so the matter was reopened for fresh consideration. The High Court accepted that the assessee should get one final opportunity to file objections and directed that the assessment order be treated as a show cause notice after compliance with a deposit condition. The relief was made conditional on deposit of 25% of the disputed tax within the stipulated time, after which the objections would be heard afresh; failing compliance, the assessment order would stand restored.</description>
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      <pubDate>Wed, 20 Nov 2024 00:00:00 +0530</pubDate>
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