2022 (7) TMI 1065

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Full Text of the Document

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.... Preeti Rani, P.V. Yogeswaran and Aniruddha Purushotham, Advocates, for the Petitioner. ORDER Learned Additional Solicitor General submits that sub-section (2) of Section 73A of the Finance Act, 1994 is mandatory. He submits that when in doubt the assessee must deposit the disputed tax collected as there are provisions with regard to the assessment/adjudication of the tax due and payable in form....