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    <title>2024 (12) TMI 1017 - CALCUTTA HIGH COURT</title>
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    <description>The WB Taxation Tribunal&#039;s dismissal of the application for condonation of delay in filing an appeal was challenged. The writ petition was allowed, and the impugned orders were set aside, contingent upon the petitioner paying 15% of the disputed tax within 30 days. Compliance would result in the restoration of the appeal for a merits hearing after a personal hearing. Non-compliance would lead to dismissal without further court reference. No costs were awarded, and parties were to receive a certified order copy upon completing legal formalities.</description>
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      <link>https://www.taxtmi.com/caselaws?id=763437</link>
      <description>The WB Taxation Tribunal&#039;s dismissal of the application for condonation of delay in filing an appeal was challenged. The writ petition was allowed, and the impugned orders were set aside, contingent upon the petitioner paying 15% of the disputed tax within 30 days. Compliance would result in the restoration of the appeal for a merits hearing after a personal hearing. Non-compliance would lead to dismissal without further court reference. No costs were awarded, and parties were to receive a certified order copy upon completing legal formalities.</description>
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