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    <title>2014 (9) TMI 531 - Calcutta High Court</title>
    <link>https://www.taxtmi.com/caselaws?id=251505</link>
    <description>The High Court reviewed a case involving a waiver of pre-deposit condition sought by a petitioner. The Court found the Tribunal&#039;s decision to be influenced by irrelevant factors and ordered a fresh consideration. The Tribunal&#039;s open-ended remand allowed all legal points to be raised. The Court clarified that all legal points should be considered during the fresh decision-making process. The Court emphasized that parties can raise new legal pleas after a remand. The impugned order was quashed, and the Tribunal was directed to reconsider the application within a strict four-week timeline, with compliance monitoring.</description>
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    <pubDate>Thu, 20 Mar 2014 00:00:00 +0530</pubDate>
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      <title>2014 (9) TMI 531 - Calcutta High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=251505</link>
      <description>The High Court reviewed a case involving a waiver of pre-deposit condition sought by a petitioner. The Court found the Tribunal&#039;s decision to be influenced by irrelevant factors and ordered a fresh consideration. The Tribunal&#039;s open-ended remand allowed all legal points to be raised. The Court clarified that all legal points should be considered during the fresh decision-making process. The Court emphasized that parties can raise new legal pleas after a remand. The impugned order was quashed, and the Tribunal was directed to reconsider the application within a strict four-week timeline, with compliance monitoring.</description>
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      <pubDate>Thu, 20 Mar 2014 00:00:00 +0530</pubDate>
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