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    <title>2022 (5) TMI 417 - KERALA HIGH COURT</title>
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    <description>The court directed the 3rd respondent to provide a link for uploading the stay petition within a month, allowing the petitioner to upload it within two weeks and ensuring expeditious consideration within four weeks. Coercive proceedings related to the assessment order were stayed until a decision on the stay petition was made, addressing challenges under the Faceless Appeal regime and upholding the Rule of Law. The judgment balanced procedural concerns in tax assessment appeals, safeguarding the petitioner&#039;s rights and ensuring fairness and efficiency in the process.</description>
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      <description>The court directed the 3rd respondent to provide a link for uploading the stay petition within a month, allowing the petitioner to upload it within two weeks and ensuring expeditious consideration within four weeks. Coercive proceedings related to the assessment order were stayed until a decision on the stay petition was made, addressing challenges under the Faceless Appeal regime and upholding the Rule of Law. The judgment balanced procedural concerns in tax assessment appeals, safeguarding the petitioner&#039;s rights and ensuring fairness and efficiency in the process.</description>
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