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    <title>2025 (12) TMI 81 - MADRAS HIGH COURT</title>
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    <description>Non-response to the show-cause notice and non-availment of personal hearing led to a GST assessment being challenged in writ proceedings after the statutory appeal remedy had become time-barred. The court followed the course adopted in similar matters and permitted remand for fresh adjudication, but only on payment of 50% of the disputed tax in cash within the stipulated time. The petitioner was also required to file a reply with supporting documents, and the earlier recovery was to be adjusted subject to verification. On compliance, the adjudicating authority was directed to pass a fresh order on merits and the bank attachment was to be lifted.</description>
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      <description>Non-response to the show-cause notice and non-availment of personal hearing led to a GST assessment being challenged in writ proceedings after the statutory appeal remedy had become time-barred. The court followed the course adopted in similar matters and permitted remand for fresh adjudication, but only on payment of 50% of the disputed tax in cash within the stipulated time. The petitioner was also required to file a reply with supporting documents, and the earlier recovery was to be adjusted subject to verification. On compliance, the adjudicating authority was directed to pass a fresh order on merits and the bank attachment was to be lifted.</description>
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