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    <title>2026 (3) TMI 897 - MADRAS HIGH COURT</title>
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    <description>Ex parte GST assessment was remitted for fresh adjudication because the order was passed without the petitioner&#039;s reply and disputed tax was recovered from the Electronic Liability Ledger; the authority must verify ledger recovery and afford the petitioner thirty days to file a reply with documents, after which a final order on merits shall be passed expeditiously. Conditional relief to vacate any bank attachment is granted if recovery verification shows removal and there are no other arrears for other periods; failure to comply permits the authority to proceed as if the petition were dismissed.</description>
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    <pubDate>Tue, 03 Mar 2026 00:00:00 +0530</pubDate>
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      <description>Ex parte GST assessment was remitted for fresh adjudication because the order was passed without the petitioner&#039;s reply and disputed tax was recovered from the Electronic Liability Ledger; the authority must verify ledger recovery and afford the petitioner thirty days to file a reply with documents, after which a final order on merits shall be passed expeditiously. Conditional relief to vacate any bank attachment is granted if recovery verification shows removal and there are no other arrears for other periods; failure to comply permits the authority to proceed as if the petition were dismissed.</description>
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