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    <title>2026 (6) TMI 386 - MADRAS HIGH COURT</title>
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    <description>The writ petition was disposed of by remitting the adjudication for fresh decision on merits, after the petitioner consented to deposit 25% of the disputed tax and file a reply with supporting documents. The Court noted that the adjudication order had been passed without response to the show cause notice or participation in personal hearings, and treated the impugned order as an addendum to the notice for reconsideration. It also recorded that the statutory appeal period had expired, but relief was granted on the stated conditions. Any bank attachment was directed to stand lifted upon compliance with those conditions.</description>
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      <description>The writ petition was disposed of by remitting the adjudication for fresh decision on merits, after the petitioner consented to deposit 25% of the disputed tax and file a reply with supporting documents. The Court noted that the adjudication order had been passed without response to the show cause notice or participation in personal hearings, and treated the impugned order as an addendum to the notice for reconsideration. It also recorded that the statutory appeal period had expired, but relief was granted on the stated conditions. Any bank attachment was directed to stand lifted upon compliance with those conditions.</description>
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