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    <title>2018 (7) TMI 225 - MADRAS HIGH COURT</title>
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    <description>The court held that the Settlement Commission&#039;s rejection of the application based on a technical ground was unjustified. The petitioner was granted the opportunity to pay the shortfall in tax and interest. The writ petition was allowed, the impugned order was set aside, and the matter was remanded to the Settlement Commission for fresh consideration. The Settlement Commission was directed to allow the petitioner to rectify the shortfall within two weeks and proceed with the application on merits.</description>
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      <description>The court held that the Settlement Commission&#039;s rejection of the application based on a technical ground was unjustified. The petitioner was granted the opportunity to pay the shortfall in tax and interest. The writ petition was allowed, the impugned order was set aside, and the matter was remanded to the Settlement Commission for fresh consideration. The Settlement Commission was directed to allow the petitioner to rectify the shortfall within two weeks and proceed with the application on merits.</description>
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