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    <title>2009 (6) TMI 222 - CALCUTTA HIGH COURT</title>
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    <description>The court found that the Appellate Tribunal&#039;s dismissal of appeals for non-compliance with predeposit orders was unjustified, as appeals should be decided on merits rather than dismissed solely for non-compliance. Dismissing appeals on the day of compliance was deemed illegal and contrary to procedural rules, violating the Constitution. The Tribunal&#039;s actions during the pendency of writ petitions were considered improper and interfered with justice. The court emphasized the need for the Tribunal to form a bona fide &#039;opinion&#039; based on relevant materials. The impugned orders were set aside, and the Tribunal was directed to hear the appeals promptly without granting a stay of the judgment&#039;s operation.</description>
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    <pubDate>Tue, 23 Jun 2009 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=75148</link>
      <description>The court found that the Appellate Tribunal&#039;s dismissal of appeals for non-compliance with predeposit orders was unjustified, as appeals should be decided on merits rather than dismissed solely for non-compliance. Dismissing appeals on the day of compliance was deemed illegal and contrary to procedural rules, violating the Constitution. The Tribunal&#039;s actions during the pendency of writ petitions were considered improper and interfered with justice. The court emphasized the need for the Tribunal to form a bona fide &#039;opinion&#039; based on relevant materials. The impugned orders were set aside, and the Tribunal was directed to hear the appeals promptly without granting a stay of the judgment&#039;s operation.</description>
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