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    <title>2025 (8) TMI 1621 - MADRAS HIGH COURT</title>
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    <description>HC set aside impugned assessment order cancelling GST registration for failure to afford personal hearing after show cause notice was only uploaded on the portal and not otherwise served. Court found portal-only reminders insufficient where officer did not consider alternative service under s.169 of the GST Act. Matter remanded for fresh consideration on condition that petitioner pays 10% of the disputed tax within four weeks; setting aside takes effect from date of that payment. Petition disposed by way of remand.</description>
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    <pubDate>Fri, 08 Aug 2025 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=777433</link>
      <description>HC set aside impugned assessment order cancelling GST registration for failure to afford personal hearing after show cause notice was only uploaded on the portal and not otherwise served. Court found portal-only reminders insufficient where officer did not consider alternative service under s.169 of the GST Act. Matter remanded for fresh consideration on condition that petitioner pays 10% of the disputed tax within four weeks; setting aside takes effect from date of that payment. Petition disposed by way of remand.</description>
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      <pubDate>Fri, 08 Aug 2025 00:00:00 +0530</pubDate>
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