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    <title>2025 (6) TMI 1252 - MADRAS HIGH COURT</title>
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    <description>HC analyzed a GST tax dispute focusing on procedural fairness and service of notices. The Court invalidated an ex parte order due to insufficient notice, emphasizing that merely uploading documents on the GST portal does not constitute effective service. The HC set aside the order, directing the authority to provide personal hearing and allow the petitioner to pay 25% of disputed tax amount. The ruling underscores principles of natural justice and meaningful communication in administrative proceedings.</description>
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      <link>https://www.taxtmi.com/caselaws?id=773139</link>
      <description>HC analyzed a GST tax dispute focusing on procedural fairness and service of notices. The Court invalidated an ex parte order due to insufficient notice, emphasizing that merely uploading documents on the GST portal does not constitute effective service. The HC set aside the order, directing the authority to provide personal hearing and allow the petitioner to pay 25% of disputed tax amount. The ruling underscores principles of natural justice and meaningful communication in administrative proceedings.</description>
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