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    <title>2025 (10) TMI 1024 - MADRAS HIGH COURT</title>
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    <description>HC remitted the matter to the respondent for fresh adjudication de novo, holding the challenge to GST DRC-01 and the impugned assessment is to be reconsidered in light of limitation principles. The petitioner must deposit 50% of the disputed tax in cash from its Electronic Cash Register within 30 days of receipt of the order; earlier deposits or recoveries will be set off against this pre-deposit. The petitioner must file a reply to the SCN dated 24.09.2023 with documents, treating the assessment order dated 28.12.2023 as an addendum, within 30 days. Petition disposed.</description>
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    <pubDate>Mon, 13 Oct 2025 00:00:00 +0530</pubDate>
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      <title>2025 (10) TMI 1024 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=780228</link>
      <description>HC remitted the matter to the respondent for fresh adjudication de novo, holding the challenge to GST DRC-01 and the impugned assessment is to be reconsidered in light of limitation principles. The petitioner must deposit 50% of the disputed tax in cash from its Electronic Cash Register within 30 days of receipt of the order; earlier deposits or recoveries will be set off against this pre-deposit. The petitioner must file a reply to the SCN dated 24.09.2023 with documents, treating the assessment order dated 28.12.2023 as an addendum, within 30 days. Petition disposed.</description>
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