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    <title>2009 (3) TMI 72 - GUJARAT HIGH COURT</title>
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    <description>The High Court upheld the Settlement Commission&#039;s decision to impose a penalty of Rs. 20,00,000 on the petitioner, citing that the Commission had considered the petitioner&#039;s financial constraints and granted appropriate relief. The Court also affirmed the Commission&#039;s directive to levy interest at 10% per annum, stating that the petitioner could not selectively challenge parts of the order. Emphasizing the limited scope of judicial review under Article 226, the High Court dismissed the petition, finding no legal infirmity in the Commission&#039;s order and no contravention of the Act&#039;s provisions.</description>
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    <pubDate>Fri, 27 Mar 2009 00:00:00 +0530</pubDate>
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      <title>2009 (3) TMI 72 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=33189</link>
      <description>The High Court upheld the Settlement Commission&#039;s decision to impose a penalty of Rs. 20,00,000 on the petitioner, citing that the Commission had considered the petitioner&#039;s financial constraints and granted appropriate relief. The Court also affirmed the Commission&#039;s directive to levy interest at 10% per annum, stating that the petitioner could not selectively challenge parts of the order. Emphasizing the limited scope of judicial review under Article 226, the High Court dismissed the petition, finding no legal infirmity in the Commission&#039;s order and no contravention of the Act&#039;s provisions.</description>
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