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    <title>2025 (8) TMI 1126 - MADRAS HIGH COURT</title>
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    <description>HC held that the pre-deposit required for filing the appeal may be met by debiting the electronic credit ledger where sufficient credit exists, addressing utilisation of electronic credit and cash ledgers for tax liabilities. The appeal filing is regularised, delay in filing is condoned, and the matter is remitted to the appellate authority for hearing and disposal in accordance with law and principles of natural justice. The bank account attachment referenced in the memo dated 06.08.2025 is ordered lifted and the appeal is closed.</description>
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      <description>HC held that the pre-deposit required for filing the appeal may be met by debiting the electronic credit ledger where sufficient credit exists, addressing utilisation of electronic credit and cash ledgers for tax liabilities. The appeal filing is regularised, delay in filing is condoned, and the matter is remitted to the appellate authority for hearing and disposal in accordance with law and principles of natural justice. The bank account attachment referenced in the memo dated 06.08.2025 is ordered lifted and the appeal is closed.</description>
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