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    <title>2020 (8) TMI 291 - GUJARAT HIGH COURT</title>
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    <description>Appellate orders refusing to entertain first appeals for non-compliance with the pre-deposit condition were set aside because the appeals had been declined solely on that ground. The HC noted the amount already recovered and the assessee&#039;s willingness to make an additional deposit within a fixed time, and exercised writ jurisdiction to ensure a hearing on merits while preserving compliance with the deposit requirement. The appeals were restored subject to deposit of the additional amount within two weeks, after which they were to be heard on merits.</description>
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      <link>https://www.taxtmi.com/caselaws?id=397348</link>
      <description>Appellate orders refusing to entertain first appeals for non-compliance with the pre-deposit condition were set aside because the appeals had been declined solely on that ground. The HC noted the amount already recovered and the assessee&#039;s willingness to make an additional deposit within a fixed time, and exercised writ jurisdiction to ensure a hearing on merits while preserving compliance with the deposit requirement. The appeals were restored subject to deposit of the additional amount within two weeks, after which they were to be heard on merits.</description>
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      <pubDate>Fri, 07 Aug 2020 00:00:00 +0530</pubDate>
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