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    <title>2001 (11) TMI 993 - GUJARAT HIGH COURT</title>
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    <description>Pendency of reference proceedings did not justify withholding implementation of an operative Tribunal decision where no stay had been granted and the department had not taken timely steps to secure effective hearing. The Court directed the authorities to follow and implement the Tribunal&#039;s ruling for the relevant years and grant consequential relief, while preserving the respondents&#039; rights in the reference proceedings and their ability to insist on adequate security for any refund. The pending appeals were also directed to be heard and decided within a fixed time.</description>
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      <title>2001 (11) TMI 993 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=161024</link>
      <description>Pendency of reference proceedings did not justify withholding implementation of an operative Tribunal decision where no stay had been granted and the department had not taken timely steps to secure effective hearing. The Court directed the authorities to follow and implement the Tribunal&#039;s ruling for the relevant years and grant consequential relief, while preserving the respondents&#039; rights in the reference proceedings and their ability to insist on adequate security for any refund. The pending appeals were also directed to be heard and decided within a fixed time.</description>
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      <pubDate>Mon, 05 Nov 2001 00:00:00 +0530</pubDate>
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