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    <title>2023 (1) TMI 1101 - DELHI HIGH COURT</title>
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    <description>The appellant appealed against the order of the Appellate Tribunal, VAT, seeking a direction for deciding the appeal on merits, including the raised question of law. The appeal was in response to the Tribunal&#039;s order rejecting objections against the assessment order and penalty imposed by the Objection Hearing Authority (OHA). The High Court upheld the Tribunal&#039;s decision, instructing the OHA to address the contentious issues, including the requirement of digital signatures on notices. The appeal was ultimately dismissed with the mentioned observations.</description>
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    <pubDate>Fri, 20 Jan 2023 00:00:00 +0530</pubDate>
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      <title>2023 (1) TMI 1101 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=433354</link>
      <description>The appellant appealed against the order of the Appellate Tribunal, VAT, seeking a direction for deciding the appeal on merits, including the raised question of law. The appeal was in response to the Tribunal&#039;s order rejecting objections against the assessment order and penalty imposed by the Objection Hearing Authority (OHA). The High Court upheld the Tribunal&#039;s decision, instructing the OHA to address the contentious issues, including the requirement of digital signatures on notices. The appeal was ultimately dismissed with the mentioned observations.</description>
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      <pubDate>Fri, 20 Jan 2023 00:00:00 +0530</pubDate>
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