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    <title>2026 (1) TMI 503 - MADRAS HIGH COURT</title>
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    <description>The dominant issue was whether the impugned GST notifications and the consequential assessment order were legally sustainable, particularly in light of alleged breach of natural justice. The HC held that while initiation of proceedings by the tax authority was valid, the assessment order was made in violation of the principles of natural justice, warranting a fresh opportunity to the assessee; consequently, the assessment order was set aside and the matter remanded for de novo consideration. The HC further held that the impugned notifications were vitiated and illegal; accordingly, they were declared invalid, and the writ petition was disposed of by remand.</description>
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    <pubDate>Thu, 08 Jan 2026 00:00:00 +0530</pubDate>
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      <title>2026 (1) TMI 503 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=784747</link>
      <description>The dominant issue was whether the impugned GST notifications and the consequential assessment order were legally sustainable, particularly in light of alleged breach of natural justice. The HC held that while initiation of proceedings by the tax authority was valid, the assessment order was made in violation of the principles of natural justice, warranting a fresh opportunity to the assessee; consequently, the assessment order was set aside and the matter remanded for de novo consideration. The HC further held that the impugned notifications were vitiated and illegal; accordingly, they were declared invalid, and the writ petition was disposed of by remand.</description>
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      <pubDate>Thu, 08 Jan 2026 00:00:00 +0530</pubDate>
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