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    <title>2025 (10) TMI 1177 - MADRAS HIGH COURT</title>
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    <description>HC found that the order invoking jurisdiction under s.161 of the GST enactments confirmed tax, interest and penalty without hearing the petitioner in person, violating natural justice. The court nonetheless observed the petitioner had protracted litigation and misused s.161, which is confined to correcting apparent errors. The petition was disposed with a direction that the petitioner deposit the full disputed tax of Rs. 11,33,488 within 30 days of receipt of the order.</description>
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      <description>HC found that the order invoking jurisdiction under s.161 of the GST enactments confirmed tax, interest and penalty without hearing the petitioner in person, violating natural justice. The court nonetheless observed the petitioner had protracted litigation and misused s.161, which is confined to correcting apparent errors. The petition was disposed with a direction that the petitioner deposit the full disputed tax of Rs. 11,33,488 within 30 days of receipt of the order.</description>
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