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    <title>2021 (1) TMI 629 - KERALA HIGH COURT</title>
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    <description>The Court granted the petitioner an opportunity to revive the appeal by making the required pre-deposit as per Section 35 F of the Finance Act, 1994. The rejection order was quashed, allowing the petitioner to deposit the specified amount within one month for the appeal to be reconsidered and decided in accordance with the law. This decision provided relief to the petitioner and allowed for the statutory appeal to proceed on its merits.</description>
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      <link>https://www.taxtmi.com/caselaws?id=403037</link>
      <description>The Court granted the petitioner an opportunity to revive the appeal by making the required pre-deposit as per Section 35 F of the Finance Act, 1994. The rejection order was quashed, allowing the petitioner to deposit the specified amount within one month for the appeal to be reconsidered and decided in accordance with the law. This decision provided relief to the petitioner and allowed for the statutory appeal to proceed on its merits.</description>
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