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    <title>2014 (12) TMI 778 - Gujarat high Court</title>
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    <description>The High Court partly allowed the appeal, ruling in favor of the appellant on the extension of stay beyond 365 days issue and in favor of the revenue department on the requirement of a speaking order issue. The matters were remitted back to the Appellate Tribunal for fresh orders in line with the Court&#039;s observations, emphasizing the importance of timely disposal of appeals and proper documentation of decisions.</description>
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      <description>The High Court partly allowed the appeal, ruling in favor of the appellant on the extension of stay beyond 365 days issue and in favor of the revenue department on the requirement of a speaking order issue. The matters were remitted back to the Appellate Tribunal for fresh orders in line with the Court&#039;s observations, emphasizing the importance of timely disposal of appeals and proper documentation of decisions.</description>
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