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    <title>2026 (3) TMI 1365 - MADRAS HIGH COURT</title>
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    <description>Assessment orders in mismatch turnover proceedings under the Tamil Nadu VAT regime were remanded for fresh consideration because the record indicated a possible violation of natural justice, including absence of a proper reply before the impugned orders were passed. The HC also noted that the petitioner had not pursued the statutory appeal remedy and that the dispute had already seen earlier rounds of assessment and remand. On that basis, the matter was sent back for fresh assessment on merits, subject to a partial pre-deposit condition and filing of a proper reply treating the impugned orders as an addendum.</description>
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      <description>Assessment orders in mismatch turnover proceedings under the Tamil Nadu VAT regime were remanded for fresh consideration because the record indicated a possible violation of natural justice, including absence of a proper reply before the impugned orders were passed. The HC also noted that the petitioner had not pursued the statutory appeal remedy and that the dispute had already seen earlier rounds of assessment and remand. On that basis, the matter was sent back for fresh assessment on merits, subject to a partial pre-deposit condition and filing of a proper reply treating the impugned orders as an addendum.</description>
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