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    <title>2026 (1) TMI 1271 - MADRAS HIGH COURT</title>
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    <description>Quashing of an ex parte tax assessment order with remand for fresh adjudication; the remand is conditioned on graded pre-deposit obligations (ranging from 25% to 100% depending on delay) and, in the specific instance, a one-third pre-deposit requirement. Vacation of bank attachment is ordered conditional on the taxpayer complying with the stipulated pre-deposit and not being in arrears of other liabilities; any prior recoveries or payments shall be set off against the required pre-deposit. Failure to comply authorises recovery proceedings as if the petition were dismissed, and the matter is disposed of accordingly.</description>
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      <description>Quashing of an ex parte tax assessment order with remand for fresh adjudication; the remand is conditioned on graded pre-deposit obligations (ranging from 25% to 100% depending on delay) and, in the specific instance, a one-third pre-deposit requirement. Vacation of bank attachment is ordered conditional on the taxpayer complying with the stipulated pre-deposit and not being in arrears of other liabilities; any prior recoveries or payments shall be set off against the required pre-deposit. Failure to comply authorises recovery proceedings as if the petition were dismissed, and the matter is disposed of accordingly.</description>
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