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    <title>2026 (6) TMI 380 - MADRAS HIGH COURT</title>
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    <description>GST assessment orders under Section 74 were interfered with only to the extent of a conditional remand: the taxability dispute, including reverse charge treatment of seigniorage fees, was not decided on merits. The petitioners were required to make a partial cash pre-deposit, file replies to the show cause notices, and produce supporting documents for fresh adjudication. On compliance, the bank attachment was directed to be vacated. The matters were therefore sent back for reconsideration subject to procedural compliance and deposit conditions, with interim relief tied to fulfilment of those directions.</description>
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      <description>GST assessment orders under Section 74 were interfered with only to the extent of a conditional remand: the taxability dispute, including reverse charge treatment of seigniorage fees, was not decided on merits. The petitioners were required to make a partial cash pre-deposit, file replies to the show cause notices, and produce supporting documents for fresh adjudication. On compliance, the bank attachment was directed to be vacated. The matters were therefore sent back for reconsideration subject to procedural compliance and deposit conditions, with interim relief tied to fulfilment of those directions.</description>
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