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    <title>2021 (6) TMI 584 - ANDHRA PRADESH HIGH COURT</title>
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    <description>Where the statutory pre-deposit had been substantially complied with and the pending appeal raised substantive issues going to the root of the assessment, refusal of stay of tax recovery was unjustified. The Andhra Pradesh HC held that, in these circumstances, non-grant of interim protection pending disposal of the appeal before the Tribunal was amenable to correction in writ jurisdiction. The order declining stay was set aside, and the stay application was left in force until the appeal was decided on merits.</description>
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      <description>Where the statutory pre-deposit had been substantially complied with and the pending appeal raised substantive issues going to the root of the assessment, refusal of stay of tax recovery was unjustified. The Andhra Pradesh HC held that, in these circumstances, non-grant of interim protection pending disposal of the appeal before the Tribunal was amenable to correction in writ jurisdiction. The order declining stay was set aside, and the stay application was left in force until the appeal was decided on merits.</description>
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