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    <title>2026 (6) TMI 51 - MADRAS HIGH COURT</title>
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    <description>A writ petition challenging a GST demand order was treated as maintainable because it was filed within the condonable appellate period, so the limitation objection was rejected despite the existence of an alternate remedy. The matter was then remitted for fresh consideration on protective terms: the petitioner was required to deposit 10% of the disputed tax within thirty days and produce supporting records and evidence. The respondent was directed to pass a fresh order on compliance, and non-compliance would permit recovery as if the writ had been dismissed at the threshold.</description>
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      <description>A writ petition challenging a GST demand order was treated as maintainable because it was filed within the condonable appellate period, so the limitation objection was rejected despite the existence of an alternate remedy. The matter was then remitted for fresh consideration on protective terms: the petitioner was required to deposit 10% of the disputed tax within thirty days and produce supporting records and evidence. The respondent was directed to pass a fresh order on compliance, and non-compliance would permit recovery as if the writ had been dismissed at the threshold.</description>
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