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    <title>2025 (7) TMI 775 - MADRAS HIGH COURT</title>
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    <description>A belated writ challenge to a GST demand order under section 73, filed after no reply to the show-cause notice and after dismissal of the statutory appeal for delay and non-compliance with the section 107 pre-deposit requirement, was not considered fit for unconditional interference on merits or natural justice grounds. The Court nevertheless noted that similar matters had been granted relief on terms and adopted that course by making relief conditional on deposit of 25% of the disputed tax within the stipulated time, after which the order would be quashed and the matter reconsidered after reply and hearing.</description>
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      <description>A belated writ challenge to a GST demand order under section 73, filed after no reply to the show-cause notice and after dismissal of the statutory appeal for delay and non-compliance with the section 107 pre-deposit requirement, was not considered fit for unconditional interference on merits or natural justice grounds. The Court nevertheless noted that similar matters had been granted relief on terms and adopted that course by making relief conditional on deposit of 25% of the disputed tax within the stipulated time, after which the order would be quashed and the matter reconsidered after reply and hearing.</description>
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