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    <title>2026 (4) TMI 59 - MADRAS HIGH COURT</title>
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    <description>GST demand and rectification orders were set aside to the extent necessary for remand, with the matter directed for fresh adjudication on merits. The assessee was required to deposit 50% of the disputed tax within the stipulated time and file a reply with supporting documents. The assessee was also to be heard before any fresh order was passed, and the bank attachment was to be lifted upon compliance with those conditions. The direction reflects that, where a taxpayer seeks reconsideration and undertakes a substantial pre-deposit, the dispute may be remitted for fresh decision with procedural safeguards.</description>
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    <pubDate>Wed, 18 Mar 2026 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=788990</link>
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