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    <description>The Gujarat High Court allowed a petition under Article 226, remitting the matter back to the First Appellate Authority for a fresh decision on appeals concerning tax liability. The court set aside previous orders, emphasizing the need for a fair hearing on the merits and directed the applicant to deposit the remaining pre-deposit amount within 8 weeks. The judgment highlighted the applicant&#039;s financial constraints and commitment to pay, ultimately focusing on ensuring a just resolution without imposing costs.</description>
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      <description>The Gujarat High Court allowed a petition under Article 226, remitting the matter back to the First Appellate Authority for a fresh decision on appeals concerning tax liability. The court set aside previous orders, emphasizing the need for a fair hearing on the merits and directed the applicant to deposit the remaining pre-deposit amount within 8 weeks. The judgment highlighted the applicant&#039;s financial constraints and commitment to pay, ultimately focusing on ensuring a just resolution without imposing costs.</description>
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