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    <title>2019 (5) TMI 161 - MADRAS HIGH COURT</title>
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    <description>The High Court upheld most aspects of the case, finding the appellant&#039;s challenge to the show cause notice belated due to their participation in subsequent proceedings. The Court deemed the writ petition challenging the notice and penalty imposition untenable, emphasizing the appellant&#039;s compliance with penalty payment within the prescribed time limit. The penalty demand was considered unwarranted, and relief was granted only regarding the penalty amount of Rs. 4,77,542. The Court allowed the writ appeal to the extent of penalty deletion, with no costs awarded, and closed the connected miscellaneous petition accordingly.</description>
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    <pubDate>Fri, 15 Mar 2019 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=379433</link>
      <description>The High Court upheld most aspects of the case, finding the appellant&#039;s challenge to the show cause notice belated due to their participation in subsequent proceedings. The Court deemed the writ petition challenging the notice and penalty imposition untenable, emphasizing the appellant&#039;s compliance with penalty payment within the prescribed time limit. The penalty demand was considered unwarranted, and relief was granted only regarding the penalty amount of Rs. 4,77,542. The Court allowed the writ appeal to the extent of penalty deletion, with no costs awarded, and closed the connected miscellaneous petition accordingly.</description>
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      <pubDate>Fri, 15 Mar 2019 00:00:00 +0530</pubDate>
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