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Issues: Whether the writ petition challenging the order-in-original and the pending rectification petition could be disposed of by directing consideration of the rectification petition on compliance with a deposit condition.
Outcome: The writ petition was disposed of with a direction to the respondent to decide the rectification petition, subject to the petitioner depositing 25% of the disputed tax within 30 days, and with liberty to recover the tax if the condition was not complied with.
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