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    <title>2020 (10) TMI 106 - GUJARAT HIGH COURT</title>
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    <description>The Court granted the applicant an extension of time to pay the balance amount in installments, considering the issue of interest on belated tax payment. Interim relief was provided based on the applicant&#039;s proposed payment schedule. Despite the applicant&#039;s failure to comply with the undertaking due to lockdown challenges, the Court extended the time period by six weeks, emphasizing the importance of honoring undertakings. Failure to pay within the extended period would lead to vacation of the interim relief, allowing respondents to proceed with garnishee notices. The judgment stressed the significance of timely tax payments and strict compliance with court orders to avoid contempt proceedings.</description>
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      <link>https://www.taxtmi.com/caselaws?id=399132</link>
      <description>The Court granted the applicant an extension of time to pay the balance amount in installments, considering the issue of interest on belated tax payment. Interim relief was provided based on the applicant&#039;s proposed payment schedule. Despite the applicant&#039;s failure to comply with the undertaking due to lockdown challenges, the Court extended the time period by six weeks, emphasizing the importance of honoring undertakings. Failure to pay within the extended period would lead to vacation of the interim relief, allowing respondents to proceed with garnishee notices. The judgment stressed the significance of timely tax payments and strict compliance with court orders to avoid contempt proceedings.</description>
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