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    <title>2025 (9) TMI 800 - MADRAS HIGH COURT</title>
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    <description>Delay in filing the statutory appeal against the assessment order was condoned because the explanation for non-filing was found genuine, including the claim that the order was noticed only later on the portal. The HC restored the appellate remedy in the interests of justice, but made the relief conditional by requiring an additional deposit over and above the pre-deposit already made. The rejection of the appeal and the assessment were set aside conditionally, recovery was kept in abeyance pending the appeal, and the matter was directed to be decided on merits after compliance with the deposit direction.</description>
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