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    <title>2013 (1) TMI 494 - KERALA HIGH COURT</title>
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    <description>Statutory appeals that can proceed only after condonation of delay may justify interim judicial protection where revenue recovery is already underway. The appellate authority was directed to decide the delay applications within a fixed time and, if delay was condoned, to dispose of the appeals thereafter within the stipulated period. In the meantime, recovery of tax and penalty was stayed to preserve the appeal remedy, but the stay was made conditional on deposit of one-third of the amount due within two weeks.</description>
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    <pubDate>Wed, 16 Jan 2013 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=220389</link>
      <description>Statutory appeals that can proceed only after condonation of delay may justify interim judicial protection where revenue recovery is already underway. The appellate authority was directed to decide the delay applications within a fixed time and, if delay was condoned, to dispose of the appeals thereafter within the stipulated period. In the meantime, recovery of tax and penalty was stayed to preserve the appeal remedy, but the stay was made conditional on deposit of one-third of the amount due within two weeks.</description>
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      <pubDate>Wed, 16 Jan 2013 00:00:00 +0530</pubDate>
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