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    <title>2010 (8) TMI 41 - ORISSA HIGH COURT</title>
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    <description>The Court declined to quash Circular F. No. 267/11/2010-CX. 8, finding it would not impact pending proceedings. Show cause notices were not quashed as the Commissioner would decide based on submissions. The petitioner&#039;s argument on the retrospective effect of amended rules could be raised before the Commissioner. The Court allowed the petitioner to present legal contentions and case law for consideration, directing the Commissioner to decide the matter after a hearing and pass orders in accordance with the law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=78036</link>
      <description>The Court declined to quash Circular F. No. 267/11/2010-CX. 8, finding it would not impact pending proceedings. Show cause notices were not quashed as the Commissioner would decide based on submissions. The petitioner&#039;s argument on the retrospective effect of amended rules could be raised before the Commissioner. The Court allowed the petitioner to present legal contentions and case law for consideration, directing the Commissioner to decide the matter after a hearing and pass orders in accordance with the law.</description>
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