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2024 (5) TMI 259 - MADRAS HIGH COURTValidity of assessment order - violation of principles of natural justice - tax liability on outward supplies after setting off the ITC - HELD THAT:- The tax liability was imposed because the petitioner replied without annexing documents. As a consequence of such order, ITC to the extent of about Rs. 1.04 crore was reversed. In the petitioner's reply, the petitioner has stated that outward supplies do not give rise to tax liability after setting off ITC. The petitioner has also asserted that proper bills and other documents are available. In these circumstances, it is just and appropriate that an opportunity be provided by the petitioner to contest the tax demand on merits albeit by putting the petitioner on terms. The impugned order dated 29.12.2023 is set aside on condition that the petitioner remits a sum of Rs. 5,00,000/- towards disputed tax liability as agreed to within three weeks from the date of receipt of a copy of this order - Petition disposed off.
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