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    <title>2023 (2) TMI 548 - GUJARAT HIGH COURT</title>
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    <description>The High Court quashed the Tribunal&#039;s decision to remand the matter and directed the Tribunal to decide the appeal on its merits. The Court emphasized that the Tribunal should not avoid its responsibility by remanding cases indefinitely, causing inconvenience to both parties. The petition was disposed of with instructions for the Tribunal to promptly decide the matter on merits, considering all arguments raised by the parties.</description>
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      <description>The High Court quashed the Tribunal&#039;s decision to remand the matter and directed the Tribunal to decide the appeal on its merits. The Court emphasized that the Tribunal should not avoid its responsibility by remanding cases indefinitely, causing inconvenience to both parties. The petition was disposed of with instructions for the Tribunal to promptly decide the matter on merits, considering all arguments raised by the parties.</description>
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