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    <title>2026 (4) TMI 928 - MADRAS HIGH COURT</title>
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    <description>Where an efficacious appellate remedy was available against a GST assessment order, the writ court permitted the assessee to pursue the statutory appeal instead of undertaking a merits determination of the tax liability. That appellate recourse was made conditional on deposit of 50% of the disputed tax within the stipulated time, and the appeal was to be considered on merits in accordance with law upon compliance. Further recovery under the impugned order was kept in abeyance so long as the pre-deposit and filing requirements were satisfied.</description>
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      <description>Where an efficacious appellate remedy was available against a GST assessment order, the writ court permitted the assessee to pursue the statutory appeal instead of undertaking a merits determination of the tax liability. That appellate recourse was made conditional on deposit of 50% of the disputed tax within the stipulated time, and the appeal was to be considered on merits in accordance with law upon compliance. Further recovery under the impugned order was kept in abeyance so long as the pre-deposit and filing requirements were satisfied.</description>
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