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    <title>2025 (11) TMI 236 - MADRAS HIGH COURT</title>
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    <description>The writ petition was entertained despite the availability of a statutory appeal because the petitioner had not effectively responded to the show cause notice. The assessment order and rectification rejection were directed to be reconsidered on merits by the first respondent, with the impugned assessment treated as an addendum to the show cause notice. Fresh consideration was made conditional on the petitioner depositing 50% of the disputed tax in cash within the stipulated time and filing a reply with supporting documents. On compliance, the protective attachment over the bank account was to be lifted.</description>
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      <description>The writ petition was entertained despite the availability of a statutory appeal because the petitioner had not effectively responded to the show cause notice. The assessment order and rectification rejection were directed to be reconsidered on merits by the first respondent, with the impugned assessment treated as an addendum to the show cause notice. Fresh consideration was made conditional on the petitioner depositing 50% of the disputed tax in cash within the stipulated time and filing a reply with supporting documents. On compliance, the protective attachment over the bank account was to be lifted.</description>
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