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    <title>2023 (8) TMI 311 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The Court set aside the order dismissing the appeal for non-compliance with Section 62(5) of the Punjab VAT Act, 2005, directing the Appellate Authority to accept 25% of the tax due, considering the amount already deposited, and to issue a new order within two months. The judgment stressed compliance with statutory provisions, providing appellants with fair opportunities during assessment proceedings. The decision aimed to resolve the appeal promptly and fairly, considering the case&#039;s prolonged nature since 2016 and balancing the interests of the parties involved.</description>
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      <description>The Court set aside the order dismissing the appeal for non-compliance with Section 62(5) of the Punjab VAT Act, 2005, directing the Appellate Authority to accept 25% of the tax due, considering the amount already deposited, and to issue a new order within two months. The judgment stressed compliance with statutory provisions, providing appellants with fair opportunities during assessment proceedings. The decision aimed to resolve the appeal promptly and fairly, considering the case&#039;s prolonged nature since 2016 and balancing the interests of the parties involved.</description>
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