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    <title>2022 (5) TMI 457 - DELHI HIGH COURT</title>
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    <description>The HC addressed a writ petition filed due to the non-functioning of the Appellate Tribunal. The petitioner challenged a tax, interest, and penalty assessment based on alleged discrepancies between an E-Way Bill and goods in movement. The respondent argued the petitioner voluntarily paid the demanded amount rather than responding to the show cause notice or attending a personal hearing. Prior to filing the writ, the petitioner&#039;s appeal before the Special Commissioner was unsuccessful. The court noted the respondent&#039;s commitment to examine records and provide a response at the next hearing date.</description>
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      <description>The HC addressed a writ petition filed due to the non-functioning of the Appellate Tribunal. The petitioner challenged a tax, interest, and penalty assessment based on alleged discrepancies between an E-Way Bill and goods in movement. The respondent argued the petitioner voluntarily paid the demanded amount rather than responding to the show cause notice or attending a personal hearing. Prior to filing the writ, the petitioner&#039;s appeal before the Special Commissioner was unsuccessful. The court noted the respondent&#039;s commitment to examine records and provide a response at the next hearing date.</description>
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