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    <title>2025 (7) TMI 1392 - MADRAS HIGH COURT</title>
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    <description>The HC dismissed the petition challenging assessment orders under Section 73 of the Tamil Nadu GST Act, noting the petitioner&#039;s failure to participate and comply with prescribed timelines. The court held that delays in passing the order did not cause prejudice and rejected the petitioner&#039;s reliance on service law precedents. The petitioner&#039;s rectification application under Section 161 was dismissed, and the court clarified that the original order did not merge with the rectification order. The petitioner was granted liberty to file appeals against both the original assessment order and the rectification rejection within thirty days from receipt of the HC order. The petition was dismissed.</description>
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    <pubDate>Mon, 16 Jun 2025 00:00:00 +0530</pubDate>
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      <title>2025 (7) TMI 1392 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=775324</link>
      <description>The HC dismissed the petition challenging assessment orders under Section 73 of the Tamil Nadu GST Act, noting the petitioner&#039;s failure to participate and comply with prescribed timelines. The court held that delays in passing the order did not cause prejudice and rejected the petitioner&#039;s reliance on service law precedents. The petitioner&#039;s rectification application under Section 161 was dismissed, and the court clarified that the original order did not merge with the rectification order. The petitioner was granted liberty to file appeals against both the original assessment order and the rectification rejection within thirty days from receipt of the HC order. The petition was dismissed.</description>
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      <pubDate>Mon, 16 Jun 2025 00:00:00 +0530</pubDate>
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