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    <title>2026 (1) TMI 87 - MADRAS HIGH COURT</title>
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    <description>Assessment orders were challenged as violative of natural justice because they were passed without the assessee&#039;s effective participation, despite GST DRC-01 show cause notices having been issued for the relevant tax periods, as the assessee claimed unawareness of the impugned orders and therefore could not respond or be heard. Relying on prior HC practice in similar circumstances, the court held that such orders should be set aside and the matter remitted for fresh adjudication on merits, subject to a protective pre-deposit calibrated to delay and quantum. The impugned orders were quashed and the matters remitted, conditional on the assessee depositing Rs.1,25,00,000 within 30 days.</description>
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      <link>https://www.taxtmi.com/caselaws?id=784331</link>
      <description>Assessment orders were challenged as violative of natural justice because they were passed without the assessee&#039;s effective participation, despite GST DRC-01 show cause notices having been issued for the relevant tax periods, as the assessee claimed unawareness of the impugned orders and therefore could not respond or be heard. Relying on prior HC practice in similar circumstances, the court held that such orders should be set aside and the matter remitted for fresh adjudication on merits, subject to a protective pre-deposit calibrated to delay and quantum. The impugned orders were quashed and the matters remitted, conditional on the assessee depositing Rs.1,25,00,000 within 30 days.</description>
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