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2024 (1) TMI 1108 - MADRAS HIGH COURTViolation of principles of natural justice - reasonable opportunity not provided to petitioner - Exemption from payment of GST - services provided in relation to hotel accommodation if the tariff is below Rs. 1,000/- - petitioner is an intermediary - HELD THAT:- The non-consideration of the reply to the show cause notice certainly prejudices the petitioner and denies the petitioner a reasonable opportunity to establish its position. On that sole ground, the respective impugned order calls for interference. Accordingly, without expressing any opinion on the merits of the matter, the orders impugned herein are quashed. As a corollary, these matters are remanded for reconsideration by the assessing officer. Petition disposed off by way of remand.
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