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    <title>2025 (6) TMI 585 - GAUHATI HIGH COURT</title>
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    <description>HC quashed tax levy and attachment order due to procedural impropriety. The court found the impugned order was based on an incorrect presumption that the petitioner did not reply to a show cause notice, despite evidence of online submission. The contradictory affidavit by the respondent could not cure the order&#039;s fundamental defect. Matter remanded for fresh consideration in accordance with legal principles of natural justice.</description>
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      <description>HC quashed tax levy and attachment order due to procedural impropriety. The court found the impugned order was based on an incorrect presumption that the petitioner did not reply to a show cause notice, despite evidence of online submission. The contradictory affidavit by the respondent could not cure the order&#039;s fundamental defect. Matter remanded for fresh consideration in accordance with legal principles of natural justice.</description>
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