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    <title>2017 (7) TMI 1167 - KERALA HIGH COURT</title>
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    <description>The High Court dismissed the appeal against the Single Judge&#039;s decision in W.P.(C) No.18975 of 2017, which denied setting aside Ext.P3 order. The appellant&#039;s argument of a substantial penalty preventing compliance with appeal conditions was rejected, as the statutory requirements were not challenged in the writ petition. The Court found no violation of natural justice principles, stating the adjudicating authority had provided sufficient opportunities for the appellant to present his case. Despite dismissing the appeal, the High Court acknowledged the pending writ petition and directed the appellant to file an appeal before the Tribunal within two weeks for consideration on its merits.</description>
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      <title>2017 (7) TMI 1167 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=273790</link>
      <description>The High Court dismissed the appeal against the Single Judge&#039;s decision in W.P.(C) No.18975 of 2017, which denied setting aside Ext.P3 order. The appellant&#039;s argument of a substantial penalty preventing compliance with appeal conditions was rejected, as the statutory requirements were not challenged in the writ petition. The Court found no violation of natural justice principles, stating the adjudicating authority had provided sufficient opportunities for the appellant to present his case. Despite dismissing the appeal, the High Court acknowledged the pending writ petition and directed the appellant to file an appeal before the Tribunal within two weeks for consideration on its merits.</description>
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