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    <title>2025 (11) TMI 851 - SC Order</title>
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    <description>Outstanding interest on unpaid entry tax was treated as recoverable under the Odisha Entry Tax Act, 1999, and the prior order was read as having settled the liability until the principal dues were fully discharged. The challenge to the character of amounts already deposited was regarded as no longer open. The Court also recognised the limited time earlier granted for payment and protected the applicant from coercive recovery steps for a short period, subject to filing an affidavit and securing compliance. The applicant therefore remained liable to pay the outstanding interest, but was given eight weeks to deposit it before recovery action could resume.</description>
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    <pubDate>Wed, 12 Nov 2025 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=781383</link>
      <description>Outstanding interest on unpaid entry tax was treated as recoverable under the Odisha Entry Tax Act, 1999, and the prior order was read as having settled the liability until the principal dues were fully discharged. The challenge to the character of amounts already deposited was regarded as no longer open. The Court also recognised the limited time earlier granted for payment and protected the applicant from coercive recovery steps for a short period, subject to filing an affidavit and securing compliance. The applicant therefore remained liable to pay the outstanding interest, but was given eight weeks to deposit it before recovery action could resume.</description>
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