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    <title>2026 (2) TMI 1424 - ALLAHABAD HIGH COURT</title>
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    <description>A writ petition challenging the mandatory pre-deposit requirement was allowed on the basis of continuing extreme financial hardship and a prior coordinate bench order granting similar interim protection. The Court treated the unchallenged coordinate bench view as giving rise to a prima facie case, and held that no useful purpose would be served by keeping the matter pending or seeking a counter-affidavit at that stage. Relief was granted in writ jurisdiction, the appeal was directed to be entertained on merits, and the statutory pre-deposit of 7.5% of the disputed demand was waived.</description>
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    <pubDate>Thu, 19 Feb 2026 00:00:00 +0530</pubDate>
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      <title>2026 (2) TMI 1424 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=469001</link>
      <description>A writ petition challenging the mandatory pre-deposit requirement was allowed on the basis of continuing extreme financial hardship and a prior coordinate bench order granting similar interim protection. The Court treated the unchallenged coordinate bench view as giving rise to a prima facie case, and held that no useful purpose would be served by keeping the matter pending or seeking a counter-affidavit at that stage. Relief was granted in writ jurisdiction, the appeal was directed to be entertained on merits, and the statutory pre-deposit of 7.5% of the disputed demand was waived.</description>
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      <pubDate>Thu, 19 Feb 2026 00:00:00 +0530</pubDate>
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