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    <title>2025 (2) TMI 879 - MADRAS HIGH COURT</title>
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    <description>An assessment order under the Tamil Nadu GST Act was found arbitrary because it did not disclose a proper determination of tax payable as contemplated under Section 74 and did not reflect compliance with Circular No. 8/2024 dated 29.08.2024. The absence of both a lawful determination and adherence to the circular meant the order could not stand. The impugned order was set aside and the matter was remitted for fresh consideration in accordance with law.</description>
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      <description>An assessment order under the Tamil Nadu GST Act was found arbitrary because it did not disclose a proper determination of tax payable as contemplated under Section 74 and did not reflect compliance with Circular No. 8/2024 dated 29.08.2024. The absence of both a lawful determination and adherence to the circular meant the order could not stand. The impugned order was set aside and the matter was remitted for fresh consideration in accordance with law.</description>
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