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    <title>2025 (9) TMI 1452 - MADRAS HIGH COURT</title>
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    <description>The HC quashed the impugned assessment order dated 12.02.2025 and remitted the matter to the 2nd Respondent for fresh adjudication. The remand is conditional: the Petitioner must deposit 25% of the disputed tax in cash from the Petitioner&#039;s Electronic Cash Register within 30 days of receiving a copy of the judgment. The court acted in line with prior decisions where assessments issued after a failure to reply to an SCN were set aside on similar terms. The petition is disposed of by remand.</description>
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      <description>The HC quashed the impugned assessment order dated 12.02.2025 and remitted the matter to the 2nd Respondent for fresh adjudication. The remand is conditional: the Petitioner must deposit 25% of the disputed tax in cash from the Petitioner&#039;s Electronic Cash Register within 30 days of receiving a copy of the judgment. The court acted in line with prior decisions where assessments issued after a failure to reply to an SCN were set aside on similar terms. The petition is disposed of by remand.</description>
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