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    <title>2021 (7) TMI 650 - TRIPURA HIGH COURT</title>
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    <description>The Court directed the petitioner, a transporter facing tax and penalty liabilities due to expired e-way bills, to furnish an unconditional bank guarantee of &amp;amp;8377; 2,60,000 (25% of disputed amount) to secure the release of the vehicle and goods pending appeal. This decision aimed to balance the interests of the petitioner and tax authorities, ensuring compliance while facilitating business operations. The judgment demonstrated a pragmatic approach to resolving tax disputes, emphasizing the importance of upholding legal requirements while providing practical relief to the petitioner during the appeal process.</description>
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    <pubDate>Wed, 14 Jul 2021 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=409808</link>
      <description>The Court directed the petitioner, a transporter facing tax and penalty liabilities due to expired e-way bills, to furnish an unconditional bank guarantee of &amp;amp;8377; 2,60,000 (25% of disputed amount) to secure the release of the vehicle and goods pending appeal. This decision aimed to balance the interests of the petitioner and tax authorities, ensuring compliance while facilitating business operations. The judgment demonstrated a pragmatic approach to resolving tax disputes, emphasizing the importance of upholding legal requirements while providing practical relief to the petitioner during the appeal process.</description>
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