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    <title>2022 (9) TMI 1071 - ORISSA HIGH COURT</title>
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    <description>The Court disposed of the writ petitions, granting the Petitioner liberty to file appropriate petitions within two months incorporating subsequent developments. No coercive steps shall be taken against the Petitioner for penalty dues realization during this period. The deposit made for tax and penalty shall be subject to the Court&#039;s order if the Petitioner approaches within the stipulated time; otherwise, the Opposite Party may realize statutory dues as per the law.</description>
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      <description>The Court disposed of the writ petitions, granting the Petitioner liberty to file appropriate petitions within two months incorporating subsequent developments. No coercive steps shall be taken against the Petitioner for penalty dues realization during this period. The deposit made for tax and penalty shall be subject to the Court&#039;s order if the Petitioner approaches within the stipulated time; otherwise, the Opposite Party may realize statutory dues as per the law.</description>
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