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<h1>Revenue's Reference applications dismissed; must file directly before High Court of Karnataka</h1> The Tribunal dismissed the Revenue's Reference applications, stating they should be filed directly before the High Court of Karnataka due to an amendment ... Reference to High Court - Limitation The Revenue filed Miscellaneous applications to withdraw Reference applications due to an amendment in Section 37H of the C.E. Act. The Tribunal dismissed the Reference applications as Revenue is required to file directly before the High Court of Karnataka. No liberty was given for filing the Reference application before the High Court.
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