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    <title>2024 (10) TMI 1009 - MADRAS HIGH COURT</title>
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    <description>Writ relief was granted against a GST assessment where the petitioner had not responded to notices and had delayed the statutory appeal, but explained the default by reference to non-service, age, and medical condition. The HC interfered with the assessment and quashed it, then balanced revenue interests by directing a partial deposit and a composite reply before remitting the matter for fresh adjudication on merits after hearing both sides. The outcome was conditional relief: the assessment was set aside, but the revenue&#039;s position was protected through procedural safeguards and compliance requirements.</description>
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      <link>https://www.taxtmi.com/caselaws?id=760410</link>
      <description>Writ relief was granted against a GST assessment where the petitioner had not responded to notices and had delayed the statutory appeal, but explained the default by reference to non-service, age, and medical condition. The HC interfered with the assessment and quashed it, then balanced revenue interests by directing a partial deposit and a composite reply before remitting the matter for fresh adjudication on merits after hearing both sides. The outcome was conditional relief: the assessment was set aside, but the revenue&#039;s position was protected through procedural safeguards and compliance requirements.</description>
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