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    <title>2022 (4) TMI 770 - GUJARAT HIGH COURT</title>
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    <description>Where the same transaction and supporting material had already been examined in connected proceedings, the appellate forum was expected to consider the first appeals on merits rather than reject them on a pre-deposit condition. The text states that an unspeaking assessment order, which did not properly address the reply and documents, could not justify shutting out substantive appellate review. It further states that recovery was to remain stayed until disposal of the first appeals, preserving the taxpayer&#039;s position while the merits were adjudicated afresh.</description>
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    <pubDate>Thu, 07 Apr 2022 00:00:00 +0530</pubDate>
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      <description>Where the same transaction and supporting material had already been examined in connected proceedings, the appellate forum was expected to consider the first appeals on merits rather than reject them on a pre-deposit condition. The text states that an unspeaking assessment order, which did not properly address the reply and documents, could not justify shutting out substantive appellate review. It further states that recovery was to remain stayed until disposal of the first appeals, preserving the taxpayer&#039;s position while the merits were adjudicated afresh.</description>
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      <pubDate>Thu, 07 Apr 2022 00:00:00 +0530</pubDate>
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