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    <title>2016 (10) TMI 750 - GUJARAT HIGH COURT</title>
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    <description>A court will not interfere with a tribunal&#039;s predeposit condition where the assessee had already accepted a remand order linked to repayment of a prima facie wrongful refund. The competent authority&#039;s quantification, after giving credit for sums already paid, was treated as sufficient, and minor arithmetical issues were not enough to reopen the exercise. Because the assessee had already obtained the benefit of fresh assessment proceedings despite large tax demands, insisting on deposit for further hearing was justified. The challenge therefore failed, and no relief was granted against the dismissal for non-compliance.</description>
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      <link>https://www.taxtmi.com/caselaws?id=333730</link>
      <description>A court will not interfere with a tribunal&#039;s predeposit condition where the assessee had already accepted a remand order linked to repayment of a prima facie wrongful refund. The competent authority&#039;s quantification, after giving credit for sums already paid, was treated as sufficient, and minor arithmetical issues were not enough to reopen the exercise. Because the assessee had already obtained the benefit of fresh assessment proceedings despite large tax demands, insisting on deposit for further hearing was justified. The challenge therefore failed, and no relief was granted against the dismissal for non-compliance.</description>
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      <pubDate>Thu, 13 Oct 2016 00:00:00 +0530</pubDate>
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