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    <title>2026 (3) TMI 1197 - MADRAS HIGH COURT</title>
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    <description>Challenge to a GST adjudication order raised delay and expiry of the statutory appeal period; the court treated limitation and non-compliance with show cause process as central. Applying the principle that delayed petitions may be remitted for de novo adjudication on terms balancing revenue and assessee interests, the court quashed and remitted the order subject to conditional compliance: a pre-deposit of half the disputed tax within a prescribed period, filing a reply treating the order as an addendum, time bound final adjudication, and vacatur of bank attachment on compliance; non-compliance permits departmental continuation.</description>
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      <description>Challenge to a GST adjudication order raised delay and expiry of the statutory appeal period; the court treated limitation and non-compliance with show cause process as central. Applying the principle that delayed petitions may be remitted for de novo adjudication on terms balancing revenue and assessee interests, the court quashed and remitted the order subject to conditional compliance: a pre-deposit of half the disputed tax within a prescribed period, filing a reply treating the order as an addendum, time bound final adjudication, and vacatur of bank attachment on compliance; non-compliance permits departmental continuation.</description>
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