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    <title>2026 (1) TMI 381 - MADRAS HIGH COURT</title>
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    <description>The dominant issue was whether confirmation of the proposed GST demand without granting a further opportunity to furnish supporting documents warranted interference. Applying its consistent approach in comparable cases, the HC held that principles of natural justice required permitting the taxpayer to file a detailed reply with documents before a fresh merits determination. Consequently, the impugned order confirming the demand was quashed and the matter remitted to the tax authority for a fresh order on merits, conditional on the petitioner depositing 25% of the disputed tax in cash within 30 days and filing the detailed reply; upon compliance, any bank account attachment already effected would stand automatically vacated.</description>
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    <pubDate>Tue, 16 Dec 2025 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=784625</link>
      <description>The dominant issue was whether confirmation of the proposed GST demand without granting a further opportunity to furnish supporting documents warranted interference. Applying its consistent approach in comparable cases, the HC held that principles of natural justice required permitting the taxpayer to file a detailed reply with documents before a fresh merits determination. Consequently, the impugned order confirming the demand was quashed and the matter remitted to the tax authority for a fresh order on merits, conditional on the petitioner depositing 25% of the disputed tax in cash within 30 days and filing the detailed reply; upon compliance, any bank account attachment already effected would stand automatically vacated.</description>
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