Granting short period of time for filing reply violates legal right of assessee

Star Health and Allied Insurance Company Ltd. Vs Commissioner of ST Large Taxpayers Unit (Madras High Court)

Introduction:

The recent judgment by the Madras High Court in the case of M/s Health and Allied Insurance Company Ltd. v. the Commissioner of State Tax, Chennai [W.P. No. 30494 of 2023 dated October 20, 2023] highlights the significance of granting a fair opportunity of hearing to taxpayers in assessment proceedings. The court’s decision revolves around the key issue of

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