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    <description>The Madras HC set aside the impugned tax order and remitted the matter for fresh adjudication on merits because the petitioner had not submitted a reply or appeared for personal hearing before the original authority. The court followed the consistent approach adopted in similar matters and directed that the de novo proceedings proceed without insisting on any further pre-deposit, since the disputed tax had already been deposited towards the liability, subject to limitation.</description>
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      <description>The Madras HC set aside the impugned tax order and remitted the matter for fresh adjudication on merits because the petitioner had not submitted a reply or appeared for personal hearing before the original authority. The court followed the consistent approach adopted in similar matters and directed that the de novo proceedings proceed without insisting on any further pre-deposit, since the disputed tax had already been deposited towards the liability, subject to limitation.</description>
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