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    <title>2013 (5) TMI 398 - KERALA HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=233813</link>
    <description>The appellate authority&#039;s requirement that the dealer deposit 35% of the outstanding liability as a condition for interim stay of the assessment orders was found to be a balanced interim measure. The assessment had already been completed after pre-assessment notice, opportunity to object, and personal hearing, but those opportunities were not availed. In that context, the challenge to the assessment was left for final disposal in appeal, while the stay condition was treated as neither arbitrary nor illegal. Interference with the deposit condition was therefore declined.</description>
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    <pubDate>Thu, 09 Aug 2012 00:00:00 +0530</pubDate>
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      <title>2013 (5) TMI 398 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=233813</link>
      <description>The appellate authority&#039;s requirement that the dealer deposit 35% of the outstanding liability as a condition for interim stay of the assessment orders was found to be a balanced interim measure. The assessment had already been completed after pre-assessment notice, opportunity to object, and personal hearing, but those opportunities were not availed. In that context, the challenge to the assessment was left for final disposal in appeal, while the stay condition was treated as neither arbitrary nor illegal. Interference with the deposit condition was therefore declined.</description>
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      <pubDate>Thu, 09 Aug 2012 00:00:00 +0530</pubDate>
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