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    <title>2025 (10) TMI 369 - MADRAS HIGH COURT</title>
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    <description>HC found the appeal filed beyond the condonable limitation and noted the applicant&#039;s failure to reply, and remitted the matter to the 1st Respondent for a fresh de novo adjudication. The applicant must deposit 40% of the disputed tax in cash via its Electronic Cash Register and file a consolidated reply to the GST show-cause notice with supporting documents, treating the impugned order as an addendum, within 30 days of this order. On compliance, the 1st Respondent shall decide the matter on merits expeditiously, preferably within three months. Petition disposed.</description>
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      <description>HC found the appeal filed beyond the condonable limitation and noted the applicant&#039;s failure to reply, and remitted the matter to the 1st Respondent for a fresh de novo adjudication. The applicant must deposit 40% of the disputed tax in cash via its Electronic Cash Register and file a consolidated reply to the GST show-cause notice with supporting documents, treating the impugned order as an addendum, within 30 days of this order. On compliance, the 1st Respondent shall decide the matter on merits expeditiously, preferably within three months. Petition disposed.</description>
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