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    <title>2025 (11) TMI 2015 - MADRAS HIGH COURT</title>
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    <description>GST assessment orders under Section 74 and rectification orders under Section 161 were challenged in writ proceedings, and the Court directed fresh consideration rather than final interference. Treating the petitions as filed within the condonable period under Section 107, it required the petitioner to deposit 10% of the disputed tax in cash and file a reply to the show cause notices with supporting documents. Upon compliance, any bank attachment would stand lifted, and the respondent was to decide the matter afresh on merits after due notice.</description>
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      <description>GST assessment orders under Section 74 and rectification orders under Section 161 were challenged in writ proceedings, and the Court directed fresh consideration rather than final interference. Treating the petitions as filed within the condonable period under Section 107, it required the petitioner to deposit 10% of the disputed tax in cash and file a reply to the show cause notices with supporting documents. Upon compliance, any bank attachment would stand lifted, and the respondent was to decide the matter afresh on merits after due notice.</description>
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