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    <title>2026 (2) TMI 1200 - MADRAS HIGH COURT</title>
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    <description>The Assessment Order for tax period 2017-2018 is remitted for fresh adjudication subject to conditional compliance: the petitioner must deposit the disputed tax amount of Rs. 2,05,652 from its electronic cash ledger within 30 days and file a reply to the show cause notice; on such compliance the respondent must verify prior recoveries, adjust amounts as necessary, pass a final order preferably within three months, and vacate the bank attachment; failure to comply authorises the respondent to proceed as if the petition were dismissed. The order balances pre-deposit practice with timelines for fresh consideration and verification.</description>
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