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    <title>2025 (7) TMI 1518 - MADRAS HIGH COURT</title>
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    <description>The impugned assessment order was conditionally quashed because the taxpayer had not replied to the DRC 01 notice, and the Court directed that the order be treated as an addendum to the show-cause notice. The taxpayer was allowed to file a reply and, on depositing part of the disputed tax in cash within the stipulated time, the authority was required to reconsider the matter on merits after hearing the taxpayer and pass fresh orders. If the conditions were not met, the authority could proceed as if the writ petition had been dismissed.</description>
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      <description>The impugned assessment order was conditionally quashed because the taxpayer had not replied to the DRC 01 notice, and the Court directed that the order be treated as an addendum to the show-cause notice. The taxpayer was allowed to file a reply and, on depositing part of the disputed tax in cash within the stipulated time, the authority was required to reconsider the matter on merits after hearing the taxpayer and pass fresh orders. If the conditions were not met, the authority could proceed as if the writ petition had been dismissed.</description>
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