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    <title>2025 (11) TMI 1321 - MADRAS HIGH COURT</title>
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    <description>Where an assessee did not respond to the show cause notice before a GST assessment order, the Madras HC followed its consistent approach of remitting the matter for fresh consideration rather than sustaining the order without hearing on merits. The Court noted that rectification under Section 161 of the CGST Act had failed, but directed a fresh adjudication after balancing the interests of both sides. The petitioner was required to deposit 25% of the disputed tax in cash and file a reply with supporting documents before the respondent passed a fresh order after hearing the petitioner.</description>
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      <description>Where an assessee did not respond to the show cause notice before a GST assessment order, the Madras HC followed its consistent approach of remitting the matter for fresh consideration rather than sustaining the order without hearing on merits. The Court noted that rectification under Section 161 of the CGST Act had failed, but directed a fresh adjudication after balancing the interests of both sides. The petitioner was required to deposit 25% of the disputed tax in cash and file a reply with supporting documents before the respondent passed a fresh order after hearing the petitioner.</description>
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