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    <title>2025 (5) TMI 376 - MADRAS HIGH COURT</title>
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    <description>HC found procedural irregularities in tax order where notices were not properly served. Despite not wholly invalidating the original order, the court set aside the rejection of the petitioner&#039;s rectification application. The HC directed the respondent to reconsider the case, providing a proper hearing to the petitioner regarding alleged errors in GSTR-3B table entries. The matter was remanded for fresh consideration, emphasizing principles of natural justice in tax proceedings.</description>
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      <description>HC found procedural irregularities in tax order where notices were not properly served. Despite not wholly invalidating the original order, the court set aside the rejection of the petitioner&#039;s rectification application. The HC directed the respondent to reconsider the case, providing a proper hearing to the petitioner regarding alleged errors in GSTR-3B table entries. The matter was remanded for fresh consideration, emphasizing principles of natural justice in tax proceedings.</description>
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