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    <title>2017 (4) TMI 621 - DELHI HIGH COURT</title>
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    <description>The court ruled in favor of the petitioner, setting aside the rejection of the application for compounding. The court emphasized that compounding charges levied before considering the application were excessive and lacked legal authority. It held that rejection based solely on the delay in filing was unjustified. The court directed the authorities to reconsider the application without requiring upfront payment of the compounding fee, stating that fee payment should only be addressed after evaluating the application on its merits.</description>
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      <link>https://www.taxtmi.com/caselaws?id=341651</link>
      <description>The court ruled in favor of the petitioner, setting aside the rejection of the application for compounding. The court emphasized that compounding charges levied before considering the application were excessive and lacked legal authority. It held that rejection based solely on the delay in filing was unjustified. The court directed the authorities to reconsider the application without requiring upfront payment of the compounding fee, stating that fee payment should only be addressed after evaluating the application on its merits.</description>
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