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    <title>2026 (1) TMI 492 - MADRAS HIGH COURT</title>
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    <description>Failure to consider a prior personal hearing, filed documents, and objections in GST adjudication vitiates the fairness of the assessment order, so the demand could not stand to that extent. Although the writ was belated and the statutory appeal period had expired, the matter was still remitted for fresh adjudication on merits rather than rejected outright. The remand was made conditional on the assessee depositing 50% of the disputed tax in cash, filing an additional reply with supporting documents, and complying within the stipulated time. On compliance, the bank attachment was to be vacated and the assessment reconsidered afresh.</description>
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      <link>https://www.taxtmi.com/caselaws?id=784736</link>
      <description>Failure to consider a prior personal hearing, filed documents, and objections in GST adjudication vitiates the fairness of the assessment order, so the demand could not stand to that extent. Although the writ was belated and the statutory appeal period had expired, the matter was still remitted for fresh adjudication on merits rather than rejected outright. The remand was made conditional on the assessee depositing 50% of the disputed tax in cash, filing an additional reply with supporting documents, and complying within the stipulated time. On compliance, the bank attachment was to be vacated and the assessment reconsidered afresh.</description>
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