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    <title>2023 (1) TMI 1097 - CALCUTTA HIGH COURT</title>
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    <description>The HC held that since the appellant complied with the mandatory pre-deposit of 10% of the disputed tax at the time of filing the appeal, no coercive action, including attachment of bank accounts or garnishee proceedings, should be taken against the appellant until the appeal is adjudicated. The appellant was granted liberty to file an interim application within the appeal petition to seek lifting of the garnishee order and bank attachment. The appellate authority was directed to consider and decide the application appropriately. The appeal was disposed of accordingly.</description>
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      <title>2023 (1) TMI 1097 - CALCUTTA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=433350</link>
      <description>The HC held that since the appellant complied with the mandatory pre-deposit of 10% of the disputed tax at the time of filing the appeal, no coercive action, including attachment of bank accounts or garnishee proceedings, should be taken against the appellant until the appeal is adjudicated. The appellant was granted liberty to file an interim application within the appeal petition to seek lifting of the garnishee order and bank attachment. The appellate authority was directed to consider and decide the application appropriately. The appeal was disposed of accordingly.</description>
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