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    <title>2025 (4) TMI 1503 - MADRAS HIGH COURT</title>
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    <description>HC found the GST assessment order invalid due to procedural irregularities. The ex parte order was set aside because notices were uploaded in an non-standard portal column, depriving the petitioner of proper notice and opportunity to be heard. The Court directed the petitioner to deposit 15% of disputed tax and mandated a fresh hearing, emphasizing principles of natural justice over strict procedural technicalities. The order was remanded for reconsideration with full opportunity for the petitioner to present their case.</description>
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      <description>HC found the GST assessment order invalid due to procedural irregularities. The ex parte order was set aside because notices were uploaded in an non-standard portal column, depriving the petitioner of proper notice and opportunity to be heard. The Court directed the petitioner to deposit 15% of disputed tax and mandated a fresh hearing, emphasizing principles of natural justice over strict procedural technicalities. The order was remanded for reconsideration with full opportunity for the petitioner to present their case.</description>
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