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    <title>2025 (10) TMI 539 - MADRAS HIGH COURT</title>
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    <description>An assessment challenged for want of personal hearing under GST natural justice principles was treated as requiring fresh consideration on merits. The text notes that part payment had already been made and the dispute concerned input tax credit mismatch, so the matter was sent back for reconsideration after deposit of the balance disputed tax. The operative effect was that the assessment was not left final in its existing form, and the respondent was directed to decide the matter afresh after giving the assessee an opportunity of hearing.</description>
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      <description>An assessment challenged for want of personal hearing under GST natural justice principles was treated as requiring fresh consideration on merits. The text notes that part payment had already been made and the dispute concerned input tax credit mismatch, so the matter was sent back for reconsideration after deposit of the balance disputed tax. The operative effect was that the assessment was not left final in its existing form, and the respondent was directed to decide the matter afresh after giving the assessee an opportunity of hearing.</description>
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