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    <title>1987 (3) TMI 503 - CALCUTTA HIGH COURT</title>
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    <description>Conditional interim protection may be granted in tax matters where cancellation of registration is prima facie doubtful, no prior hearing was given, and refusal of declaration forms follows from that cancellation. The court may also stay pending revisional proceedings where allegations of mala fides against the same officer are not effectively denied, while allowing reassignment to another officer of the prescribed rank. To balance business hardship and revenue protection, declaration forms may be directed to issue only on cash deposit or bank guarantee covering the forms and the possible tax liability on disputed sales.</description>
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    <pubDate>Fri, 20 Mar 1987 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=155446</link>
      <description>Conditional interim protection may be granted in tax matters where cancellation of registration is prima facie doubtful, no prior hearing was given, and refusal of declaration forms follows from that cancellation. The court may also stay pending revisional proceedings where allegations of mala fides against the same officer are not effectively denied, while allowing reassignment to another officer of the prescribed rank. To balance business hardship and revenue protection, declaration forms may be directed to issue only on cash deposit or bank guarantee covering the forms and the possible tax liability on disputed sales.</description>
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      <pubDate>Fri, 20 Mar 1987 00:00:00 +0530</pubDate>
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