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    <title>2022 (12) TMI 400 - CALCUTTA HIGH COURT</title>
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    <description>The Court condoned a delay of 469 days in filing the appeal after being satisfied with the reasons provided. The challenge was against an order directing the appellant to deposit 20% of the tax determined, emphasizing the need for reasons in such orders. The Court directed the appellate authority to promptly dispose of the appeal and stay recovery proceedings. Recovery notices were to be kept in abeyance, and the appeals were allowed without delving into the case&#039;s merits. No costs were awarded, and parties were to receive certified copies promptly.</description>
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      <link>https://www.taxtmi.com/caselaws?id=431283</link>
      <description>The Court condoned a delay of 469 days in filing the appeal after being satisfied with the reasons provided. The challenge was against an order directing the appellant to deposit 20% of the tax determined, emphasizing the need for reasons in such orders. The Court directed the appellate authority to promptly dispose of the appeal and stay recovery proceedings. Recovery notices were to be kept in abeyance, and the appeals were allowed without delving into the case&#039;s merits. No costs were awarded, and parties were to receive certified copies promptly.</description>
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