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    <title>2025 (6) TMI 1661 - MADRAS HIGH COURT</title>
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    <description>A writ petition challenging an assessment order was held not entertainable because it was filed long after the statutory period. The Court noted that the taxpayer had replied to the notices, ed the defect, and admitted the tax payable. It also recorded a mismatch between turnover reported in GSTR-1 and GSTR-3B, which resulted in short payment of tax. In these circumstances, no ground existed to interfere with the assessment order, and the petition was dismissed for laches and admitted tax liability.</description>
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      <description>A writ petition challenging an assessment order was held not entertainable because it was filed long after the statutory period. The Court noted that the taxpayer had replied to the notices, ed the defect, and admitted the tax payable. It also recorded a mismatch between turnover reported in GSTR-1 and GSTR-3B, which resulted in short payment of tax. In these circumstances, no ground existed to interfere with the assessment order, and the petition was dismissed for laches and admitted tax liability.</description>
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