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    <title>2025 (2) TMI 356 - MADRAS HIGH COURT</title>
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    <description>GST assessment and rectification orders were set aside because notices were only uploaded on the GST portal without effective service, and the assessee was denied the chance to file a reply or be heard. The court treated the orders as ex parte and contrary to principles of natural justice, and remanded the matters for fresh adjudication. The remand was made conditional in two writ petitions on deposit of 10% of the disputed tax, after which reply, notice, and personal hearing were to be provided. The bank attachment was directed to be lifted on proof of compliance with the deposit direction.</description>
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      <description>GST assessment and rectification orders were set aside because notices were only uploaded on the GST portal without effective service, and the assessee was denied the chance to file a reply or be heard. The court treated the orders as ex parte and contrary to principles of natural justice, and remanded the matters for fresh adjudication. The remand was made conditional in two writ petitions on deposit of 10% of the disputed tax, after which reply, notice, and personal hearing were to be provided. The bank attachment was directed to be lifted on proof of compliance with the deposit direction.</description>
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