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    <title>2022 (8) TMI 1100 - SIKKIM HIGH COURT</title>
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    <description>The High Court allowed and condoned the delay in filing a cross-objection in a statutory Tax Appeal. The respondent raised the issue of lack of jurisdiction of the Commissioner to pass the original order of adjudication. The Court directed the Tribunal to decide on this jurisdictional issue after providing a fair hearing to both parties within a specified timeframe. Once resolved, the Tax Appeal will proceed for further consideration, and the cross-objection was disposed of accordingly.</description>
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      <link>https://www.taxtmi.com/caselaws?id=426861</link>
      <description>The High Court allowed and condoned the delay in filing a cross-objection in a statutory Tax Appeal. The respondent raised the issue of lack of jurisdiction of the Commissioner to pass the original order of adjudication. The Court directed the Tribunal to decide on this jurisdictional issue after providing a fair hearing to both parties within a specified timeframe. Once resolved, the Tax Appeal will proceed for further consideration, and the cross-objection was disposed of accordingly.</description>
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