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    <title>2026 (2) TMI 274 - MADRAS HIGH COURT</title>
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    <description>High Court remitted the matter for fresh adjudication conditional on a 50% pre-deposit of the disputed tax to be paid from the petitioner&#039;s electronic cash register within 30 days; any amounts already recovered from the petitioner&#039;s bank account must be adjusted against that pre-deposit, and if they satisfy the 50% requirement no further deposit is required. The petitioner must also file the response to the show cause notice; on compliance the respondent will pass a final order on merits preferably within three months and the bank attachment will be vacated. Noncompliance permits the respondent to resume recovery as if the petition were dismissed.</description>
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    <pubDate>Wed, 07 Jan 2026 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=786079</link>
      <description>High Court remitted the matter for fresh adjudication conditional on a 50% pre-deposit of the disputed tax to be paid from the petitioner&#039;s electronic cash register within 30 days; any amounts already recovered from the petitioner&#039;s bank account must be adjusted against that pre-deposit, and if they satisfy the 50% requirement no further deposit is required. The petitioner must also file the response to the show cause notice; on compliance the respondent will pass a final order on merits preferably within three months and the bank attachment will be vacated. Noncompliance permits the respondent to resume recovery as if the petition were dismissed.</description>
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