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    <title>2026 (8) TMI 79 - MADRAS HIGH COURT</title>
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    <description>Assessment orders may be quashed and remitted for fresh adjudication despite expiry of the statutory appellate limitation where the taxpayer claims GST exemption for paddy and rice supplies and undertakes the stipulated pre-deposit. Fresh adjudication was directed subject to deposit of 10% of the disputed tax in cash, filing a reply with supporting documents within 30 days, and issuance of notice before any fresh order. The assessment order was set aside conditionally, with the matter restored for de novo adjudication.</description>
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      <description>Assessment orders may be quashed and remitted for fresh adjudication despite expiry of the statutory appellate limitation where the taxpayer claims GST exemption for paddy and rice supplies and undertakes the stipulated pre-deposit. Fresh adjudication was directed subject to deposit of 10% of the disputed tax in cash, filing a reply with supporting documents within 30 days, and issuance of notice before any fresh order. The assessment order was set aside conditionally, with the matter restored for de novo adjudication.</description>
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