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2014 (9) TMI 871 - MADRAS HIGH COURTReversal of input tax credit - Non receipt of SCN - Held that:- Authority without following the procedure contemplated under law, has passed the impugned orders for all the eight assessment years on a single day, which is against the principles of natural justice. Hence, considering the fact that the impugned orders came to be passed without even serving the proposal notice on the petitioner, the same are liable to be set aside. Accordingly, the impugned orders dated 07.06.2014 relating to the assessment years 2006-07 to 2013-14 are set aside and the matter is remitted back to the authority concerned for fresh consideration after affording an opportunity to the petitioner to file its objections, however subject to the certain conditions - Decided conditionally in favour of assessee.
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