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    <title>2011 (5) TMI 818 - KERALA HIGH COURT</title>
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    <description>The High Court criticized the delay in deciding on the interest waiver petition and directed the tax authorities to promptly consider the waiver request before initiating further recovery proceedings. The court emphasized the importance of timely assessment of such requests to prevent unnecessary financial burden on the petitioner. The judgment aimed to ensure fair treatment and avoid undue hardship until a final decision on the waiver application is made.</description>
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      <description>The High Court criticized the delay in deciding on the interest waiver petition and directed the tax authorities to promptly consider the waiver request before initiating further recovery proceedings. The court emphasized the importance of timely assessment of such requests to prevent unnecessary financial burden on the petitioner. The judgment aimed to ensure fair treatment and avoid undue hardship until a final decision on the waiver application is made.</description>
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