Facts of the Case: In this case, the petitioner challenged an Assessment Order passed for the tax period 2021–2022. The impugned order was preceded by a Show Cause Notice in Form DRC-01 dated 10.06.2025, to which the petitioner had not filed any reply. Consequently, the assessment order was passed ex parte. By the impugned order, … Continue reading 21.02.2026: When a demand under specific heads has already been dropped in parallel proceedings, the same cannot be confirmed again in another assessment order: Madras High Court