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    <title>2019 (8) TMI 480 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The appeal was filed by a partnership concern regarding assessment by the ETO-cum-Assessing Authority for non-filing of returns. The appeal process involved deposit requirements, which were not met leading to dismissal of subsequent appeals and Reference Applications before the VAT Tribunal. Recovery proceedings initiated by the respondent department resulted in a partner depositing a substantial amount, prompting the appellant to withdraw the appeal. The judgment highlighted procedural issues such as delays in filing appeals, assessment procedures, and consequences of non-compliance with deposit requirements, ultimately leading to the dismissal of the appeal.</description>
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      <description>The appeal was filed by a partnership concern regarding assessment by the ETO-cum-Assessing Authority for non-filing of returns. The appeal process involved deposit requirements, which were not met leading to dismissal of subsequent appeals and Reference Applications before the VAT Tribunal. Recovery proceedings initiated by the respondent department resulted in a partner depositing a substantial amount, prompting the appellant to withdraw the appeal. The judgment highlighted procedural issues such as delays in filing appeals, assessment procedures, and consequences of non-compliance with deposit requirements, ultimately leading to the dismissal of the appeal.</description>
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      <pubDate>Tue, 30 Jul 2019 00:00:00 +0530</pubDate>
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