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    <title>2025 (6) TMI 1569 - MADRAS HIGH COURT</title>
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    <description>In a GST assessment challenge, conditional writ relief was considered appropriate where the assessee had not effectively participated in the adjudication process. The assessment order was quashed and the matter remitted for fresh adjudication, but only on the condition that the assessee deposit 25% of the disputed tax, file a reply to the show cause notice, and participate in the renewed proceedings. The relief was therefore procedural and conditional, not an unconditional setting aside of the assessment.</description>
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      <description>In a GST assessment challenge, conditional writ relief was considered appropriate where the assessee had not effectively participated in the adjudication process. The assessment order was quashed and the matter remitted for fresh adjudication, but only on the condition that the assessee deposit 25% of the disputed tax, file a reply to the show cause notice, and participate in the renewed proceedings. The relief was therefore procedural and conditional, not an unconditional setting aside of the assessment.</description>
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