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    <title>2025 (12) TMI 1130 - MADRAS HIGH COURT</title>
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    <description>Where a taxpayer did not respond to the show cause notice or attend personal hearings, and the statutory appeal period had expired, the High Court granted conditional remand for fresh adjudication instead of leaving the GST order undisturbed. The petitioner was required to file a reply and make a 50% cash deposit of the disputed tax within the stipulated time. The bank account attachment was directed to stand automatically vacated on compliance with those conditions, subject to the absence of other arrears. The relief preserved the Revenue&#039;s right to proceed in accordance with law if default occurred.</description>
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    <pubDate>Thu, 11 Dec 2025 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=783590</link>
      <description>Where a taxpayer did not respond to the show cause notice or attend personal hearings, and the statutory appeal period had expired, the High Court granted conditional remand for fresh adjudication instead of leaving the GST order undisturbed. The petitioner was required to file a reply and make a 50% cash deposit of the disputed tax within the stipulated time. The bank account attachment was directed to stand automatically vacated on compliance with those conditions, subject to the absence of other arrears. The relief preserved the Revenue&#039;s right to proceed in accordance with law if default occurred.</description>
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      <pubDate>Thu, 11 Dec 2025 00:00:00 +0530</pubDate>
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