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    <title>2021 (8) TMI 880 - ORISSA HIGH COURT</title>
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    <description>An appeal dismissed for non-compliance with the statutory pre-deposit requirement under the Odisha Value Added Tax regime may be conditionally restored if the appellant deposits the required amount within the time granted by the Court. On that undertaking, the dismissal was set aside, the appeal was directed to be revived on compliance, and interim protection against coercive action was continued until disposal of the appeal on merits.</description>
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      <description>An appeal dismissed for non-compliance with the statutory pre-deposit requirement under the Odisha Value Added Tax regime may be conditionally restored if the appellant deposits the required amount within the time granted by the Court. On that undertaking, the dismissal was set aside, the appeal was directed to be revived on compliance, and interim protection against coercive action was continued until disposal of the appeal on merits.</description>
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