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    <title>2021 (7) TMI 337 - ANDHRA PRADESH HIGH COURT</title>
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    <description>The Court remanded the case concerning assessment orders for discrepancies in reported turnovers, emphasizing the impact of COVID-19 on proceedings. The petitioner&#039;s failure to submit relevant documents during the lockdown led to impugned orders. To ensure fair adjudication, the Court directed a fresh hearing with a deposit requirement of 10% of the tax, penalty, and interest. The assessing authority was instructed to issue new orders promptly without unnecessary adjournments. Failure to meet the deposit deadline would result in the continuation of the impugned orders. The Court stressed the need for independent reconsideration and closed the writ petitions with no costs awarded.</description>
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      <description>The Court remanded the case concerning assessment orders for discrepancies in reported turnovers, emphasizing the impact of COVID-19 on proceedings. The petitioner&#039;s failure to submit relevant documents during the lockdown led to impugned orders. To ensure fair adjudication, the Court directed a fresh hearing with a deposit requirement of 10% of the tax, penalty, and interest. The assessing authority was instructed to issue new orders promptly without unnecessary adjournments. Failure to meet the deposit deadline would result in the continuation of the impugned orders. The Court stressed the need for independent reconsideration and closed the writ petitions with no costs awarded.</description>
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