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    <title>2024 (10) TMI 1518 - ORISSA HIGH COURT</title>
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    <description>Appellate orders under the Orissa Value Added Tax Act, 2004 were quashed because the appellant had not complied with the mandatory pre-deposit of 10% of the tax demanded. The writ court treated the appeal as defective on that ground and held that the matter required reconsideration by the appellate authority. The orders were therefore set aside and the appeal remitted for fresh adjudication in accordance with law, with an opportunity of hearing to be given after deposit of the stipulated amount.</description>
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      <description>Appellate orders under the Orissa Value Added Tax Act, 2004 were quashed because the appellant had not complied with the mandatory pre-deposit of 10% of the tax demanded. The writ court treated the appeal as defective on that ground and held that the matter required reconsideration by the appellate authority. The orders were therefore set aside and the appeal remitted for fresh adjudication in accordance with law, with an opportunity of hearing to be given after deposit of the stipulated amount.</description>
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