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    <title>2026 (2) TMI 165 - MADRAS HIGH COURT</title>
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    <description>Judicial review addressed a taxpayer&#039;s challenge to an audit report and a show cause notice under the CGST/TNGST framework, finding that Defects 1-6 did not justify confirmation of demand because reconciliations and statutory records negated suppression, misstatement or evasion; consequence: no demand confirmed on those defects. The authority was directed to decide remaining issues on merits and to afford an opportunity of hearing before passing final orders, with a mandate to conclude proceedings pursuant to the audit report and impugned notice preferably within three months; writ petitions disposed accordingly.</description>
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