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    <title>2025 (2) TMI 929 - MADRAS HIGH COURT</title>
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    <description>The HC set aside the impugned orders issued under Section 74 of the GST Act, finding that they failed to consider the documentary evidence provided by the petitioner, which included invoices showing tax remittance in other States. The Court highlighted the importance of reviewing all relevant material, as the orders lacked jurisdiction due to non-consideration of these documents. The petitioner was allowed to treat the orders as Show Cause Notices, with the opportunity to resubmit replies and evidence within a specified timeframe. The respondents agreed to re-examine the issue upon resubmission of documents.</description>
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    <pubDate>Thu, 21 Nov 2024 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=766382</link>
      <description>The HC set aside the impugned orders issued under Section 74 of the GST Act, finding that they failed to consider the documentary evidence provided by the petitioner, which included invoices showing tax remittance in other States. The Court highlighted the importance of reviewing all relevant material, as the orders lacked jurisdiction due to non-consideration of these documents. The petitioner was allowed to treat the orders as Show Cause Notices, with the opportunity to resubmit replies and evidence within a specified timeframe. The respondents agreed to re-examine the issue upon resubmission of documents.</description>
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