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    <title>2023 (8) TMI 311 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>Where the statutory pre-deposit had been substantially met and the dispute had remained pending for an inordinately long period, the HC held that strict insistence on further deposit was not appropriate. The amount already deposited was directed to be adjusted towards the pre-deposit requirement, and the appellate authority was required to hear the appeal on merits expeditiously. The dismissal for non-compliance with the pre-deposit condition was set aside, and the appeal was restored for merits adjudication.</description>
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    <pubDate>Fri, 28 Jul 2023 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=441332</link>
      <description>Where the statutory pre-deposit had been substantially met and the dispute had remained pending for an inordinately long period, the HC held that strict insistence on further deposit was not appropriate. The amount already deposited was directed to be adjusted towards the pre-deposit requirement, and the appellate authority was required to hear the appeal on merits expeditiously. The dismissal for non-compliance with the pre-deposit condition was set aside, and the appeal was restored for merits adjudication.</description>
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      <pubDate>Fri, 28 Jul 2023 00:00:00 +0530</pubDate>
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