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    <title>2025 (1) TMI 261 - ORISSA HIGH COURT</title>
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    <description>The writ court&#039;s interference with a pre-deposit direction was held to be unavailable on these facts. The court treated the mandatory pre-deposit requirement as a statutory condition for entertaining the appeal and noted that writ jurisdiction to bypass it is confined to exceptional cases involving gross injustice or palpable illegality. Finding no sufficient basis for such exceptional intervention, the court declined to disturb the appellate order and rejected the challenge. It also disagreed with the contrary view of another High Court on waiver of pre-deposit in similar circumstances.</description>
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      <link>https://www.taxtmi.com/caselaws?id=764199</link>
      <description>The writ court&#039;s interference with a pre-deposit direction was held to be unavailable on these facts. The court treated the mandatory pre-deposit requirement as a statutory condition for entertaining the appeal and noted that writ jurisdiction to bypass it is confined to exceptional cases involving gross injustice or palpable illegality. Finding no sufficient basis for such exceptional intervention, the court declined to disturb the appellate order and rejected the challenge. It also disagreed with the contrary view of another High Court on waiver of pre-deposit in similar circumstances.</description>
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