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    <title>2026 (1) TMI 1267 - MADRAS HIGH COURT</title>
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    <description>Assessment under GST noted transcriptional error in the annual return and alleged failure to produce e-way bills; the respondent must undertake de novo adjudication after the petitioner furnishes all e-way bills and supporting transport documents, and may not rely on sample documents. Petitioner must submit detailed reply with specified documents within thirty days; bank account attachment is conditionally maintained pending compliance, and the authority may proceed to recover tax as if the writs were dismissed if petitioner fails to comply. The matter is remitted for fresh adjudication with directions to consider the filings and evidence afresh and pass appropriate orders.</description>
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      <description>Assessment under GST noted transcriptional error in the annual return and alleged failure to produce e-way bills; the respondent must undertake de novo adjudication after the petitioner furnishes all e-way bills and supporting transport documents, and may not rely on sample documents. Petitioner must submit detailed reply with specified documents within thirty days; bank account attachment is conditionally maintained pending compliance, and the authority may proceed to recover tax as if the writs were dismissed if petitioner fails to comply. The matter is remitted for fresh adjudication with directions to consider the filings and evidence afresh and pass appropriate orders.</description>
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