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    <title>2025 (4) TMI 93 - MADRAS HIGH COURT</title>
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    <description>The HC set aside tax orders issued under Section 73 of the Act due to violation of natural justice principles. The respondent had merely uploaded notices on the GST Portal without ensuring the petitioner received them, resulting in ex parte orders. The petitioner voluntarily offered to deposit 25% of the disputed tax. The court remanded the matter for fresh consideration, directing the respondent to issue a 14-day notice for personal hearing and allowing the petitioner to deposit the offered amount within two weeks before filing a reply with supporting documents.</description>
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      <link>https://www.taxtmi.com/caselaws?id=768179</link>
      <description>The HC set aside tax orders issued under Section 73 of the Act due to violation of natural justice principles. The respondent had merely uploaded notices on the GST Portal without ensuring the petitioner received them, resulting in ex parte orders. The petitioner voluntarily offered to deposit 25% of the disputed tax. The court remanded the matter for fresh consideration, directing the respondent to issue a 14-day notice for personal hearing and allowing the petitioner to deposit the offered amount within two weeks before filing a reply with supporting documents.</description>
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