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    <title>2026 (4) TMI 1811 - MADRAS HIGH COURT</title>
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    <description>Mismatch-based GST demands were challenged in writ petitions against the assessment orders and, in two matters, the appellate dismissal for delay beyond the condonable period. The High Court noted that the limitation-based rejection of those appeals was within the statutory framework and did not warrant interference at that stage. However, on the petitioners&#039; consent to make further pre-deposit and file replies with supporting documents, the Court remitted the matters for fresh adjudication on merits, with directions for compliance, reconsideration of the tax demands, and lifting of attachment upon fulfilment of the conditions. The impugned orders were not annulled.</description>
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      <title>2026 (4) TMI 1811 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=790742</link>
      <description>Mismatch-based GST demands were challenged in writ petitions against the assessment orders and, in two matters, the appellate dismissal for delay beyond the condonable period. The High Court noted that the limitation-based rejection of those appeals was within the statutory framework and did not warrant interference at that stage. However, on the petitioners&#039; consent to make further pre-deposit and file replies with supporting documents, the Court remitted the matters for fresh adjudication on merits, with directions for compliance, reconsideration of the tax demands, and lifting of attachment upon fulfilment of the conditions. The impugned orders were not annulled.</description>
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