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    <title>2020 (3) TMI 1151 - JHARKHAND HIGH COURT</title>
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    <description>The High Court set aside impugned orders by the Appellate Authority dismissing appeals challenging penalties imposed under Section 10-A of the Central Sales Tax Act. The Court emphasized the need to separate issues, directing the Appellate Authority to reconsider the penalty independently of pending High Court matters regarding deletion of High Speed Diesel from CST registration. The judgment highlighted the importance of fair adjudication based on distinct legal issues, leading to a remand of the matters for a fresh evaluation on their merits.</description>
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      <description>The High Court set aside impugned orders by the Appellate Authority dismissing appeals challenging penalties imposed under Section 10-A of the Central Sales Tax Act. The Court emphasized the need to separate issues, directing the Appellate Authority to reconsider the penalty independently of pending High Court matters regarding deletion of High Speed Diesel from CST registration. The judgment highlighted the importance of fair adjudication based on distinct legal issues, leading to a remand of the matters for a fresh evaluation on their merits.</description>
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