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    <title>2018 (5) TMI 1918 - JHARKHAND HIGH COURT</title>
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    <description>The High Court quashed and set aside the orders of CESTAT, Kolkata and the Commissioner (Appeals), remanding the matter for a fresh decision within a specified timeframe. The Court emphasized the need for timely resolution and condoned the 11-day delay, stressing that technicalities should not overshadow a case&#039;s merits. The appellant&#039;s Tax Appeal was restored for a hearing on merits by the High Court after intervention by the Supreme Court, upon payment of costs.</description>
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