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    <title>2026 (6) TMI 1092 - TELANGANA HIGH COURT</title>
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    <description>Issuing a second show cause notice after a remand direction to decide the first notice, grant personal hearing, and consider the reply was impermissible because it departed from binding writ directions and overreached the Court&#039;s earlier order. The Telangana HC set aside the fresh adjudication on that legal ground alone, without examining the merits of the tax demand. The matter was remanded to the assessing authority to pass a fresh order only on the first show cause notice, after affording personal hearing and considering the reply in accordance with law.</description>
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      <description>Issuing a second show cause notice after a remand direction to decide the first notice, grant personal hearing, and consider the reply was impermissible because it departed from binding writ directions and overreached the Court&#039;s earlier order. The Telangana HC set aside the fresh adjudication on that legal ground alone, without examining the merits of the tax demand. The matter was remanded to the assessing authority to pass a fresh order only on the first show cause notice, after affording personal hearing and considering the reply in accordance with law.</description>
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