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    <title>2013 (9) TMI 980 - Punjab and Haryana High Court</title>
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    <description>The appeal was restored for fresh adjudication based on the presentation of form H, despite the appellant&#039;s negligence in submitting it earlier. The court emphasized the importance of proper documentation and directed the appellant to provide additional evidence supporting the authenticity of form H. Parties were instructed to reappear before the designated authority, with the appellant ordered to pay costs to the State. The judgment underscores the significance of diligence in legal proceedings and the court&#039;s discretion in considering prima facie evidence for fair adjudication.</description>
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      <link>https://www.taxtmi.com/caselaws?id=168962</link>
      <description>The appeal was restored for fresh adjudication based on the presentation of form H, despite the appellant&#039;s negligence in submitting it earlier. The court emphasized the importance of proper documentation and directed the appellant to provide additional evidence supporting the authenticity of form H. Parties were instructed to reappear before the designated authority, with the appellant ordered to pay costs to the State. The judgment underscores the significance of diligence in legal proceedings and the court&#039;s discretion in considering prima facie evidence for fair adjudication.</description>
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      <pubDate>Mon, 16 Sep 2013 00:00:00 +0530</pubDate>
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