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    <title>2025 (11) TMI 1081 - MADRAS HIGH COURT</title>
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    <description>HC quashed the impugned demand and remitted the matter to the Revenue to pass a fresh order, noting the limitation for appeal under Section 107 had expired and the petitioner had filed the writ belatedly. To balance interests, the Court required the Assessee to deposit 50% of the disputed tax, amounting to Rs. 1,92,32,187/-, from its Electronic Cash Register within 30 days of receipt of the order. Petition disposed.</description>
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      <description>HC quashed the impugned demand and remitted the matter to the Revenue to pass a fresh order, noting the limitation for appeal under Section 107 had expired and the petitioner had filed the writ belatedly. To balance interests, the Court required the Assessee to deposit 50% of the disputed tax, amounting to Rs. 1,92,32,187/-, from its Electronic Cash Register within 30 days of receipt of the order. Petition disposed.</description>
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