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2023 (9) TMI 131 - MADRAS HIGH COURTPrinciples of natural justice - SCN not served on petitioner - appealable order - HELD THAT:- Considering the fact that the petitioner has not participated in the proceeding, this Court is of the view that the petitioner can be given one last opportunity to give a reply subject to the petitioner depositing 20% of the disputed tax as confirmed vide impugned order with the respondent within a period of thirty days from the date of receipt of a copy of this order. Subject to such compliance, the respondent shall take up the proceeding and dispose the case afresh on its merits and in accordance with law, within a period of sixty days thereafter. Petition dismissed.
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