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    <title>2023 (7) TMI 422 - MADRAS HIGH COURT</title>
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    <description>Under the Tamil Nadu Value Added Tax Act, a conditional stay requiring further deposit of 25% of the disputed tax and a bank guarantee was treated as unwarranted where the appellant had already made the prescribed payment at the time of filing the appeal. The appellate authority&#039;s additional conditions were considered unjustified in light of the appeal remaining pending for a considerable period. The matter was therefore to be decided within a fixed time, and coercive recovery was restrained in the meantime to protect the appellant pending disposal of the statutory appeal.</description>
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      <description>Under the Tamil Nadu Value Added Tax Act, a conditional stay requiring further deposit of 25% of the disputed tax and a bank guarantee was treated as unwarranted where the appellant had already made the prescribed payment at the time of filing the appeal. The appellate authority&#039;s additional conditions were considered unjustified in light of the appeal remaining pending for a considerable period. The matter was therefore to be decided within a fixed time, and coercive recovery was restrained in the meantime to protect the appellant pending disposal of the statutory appeal.</description>
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