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    <title>2021 (8) TMI 472 - ORISSA HIGH COURT</title>
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    <description>Where a statutory appeal is available against an adjudication order, writ jurisdiction will not ordinarily be used to examine the tax demand on merits, and the petitioner was relegated to the appellate forum. The Court noted that the dispute on service tax liability could be raised before the appellate authority along with a request for waiver of the pre-deposit condition. The appellate authority was directed to consider that request in accordance with law, taking into account the relevant interim orders of the Supreme Court, and to decide the appeal by a reasoned order after hearing the parties.</description>
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    <pubDate>Thu, 18 Mar 2021 00:00:00 +0530</pubDate>
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      <title>2021 (8) TMI 472 - ORISSA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=410894</link>
      <description>Where a statutory appeal is available against an adjudication order, writ jurisdiction will not ordinarily be used to examine the tax demand on merits, and the petitioner was relegated to the appellate forum. The Court noted that the dispute on service tax liability could be raised before the appellate authority along with a request for waiver of the pre-deposit condition. The appellate authority was directed to consider that request in accordance with law, taking into account the relevant interim orders of the Supreme Court, and to decide the appeal by a reasoned order after hearing the parties.</description>
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      <pubDate>Thu, 18 Mar 2021 00:00:00 +0530</pubDate>
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