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2024 (10) TMI 879

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..... al, since the appellate tribunal is yet to be constituted, the present writ petition has been filed. The present writ petition should be heard. Taking note of the provisions of Section 112(8) of the said Act and the prima facie case made out by the petitioner, the petitioner should be directed to make payment of 10 per cent of the balance amount of the remaining amount of tax in dispute, in additi .....

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..... order passed under Section 74 of the said Act dated 3rd November 2021 for the tax period from April 2019 to March 2020, an appeal had been filed and the same was disposed of by modifying the demand made in the original order. 2. From the order impugned it would appear that the appellate authority had taken into account the amount realized from the recovery proceedings and the pre-deposit of taxes .....

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..... ubmits that the present writ petition may be heard on usual terms, as provided for in Section 112(8) of the said Act. 5. Having heard the learned advocates appearing for the respective parties and having considered the materials on record, I find that the petitioner, though has a statutory remedy in the form of an appeal, since the appellate tribunal is yet to be constituted, the present writ peti .....

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..... d hereinabove, the interim order passed hereinabove shall continue till disposal of the present writ petition or until further order whichever is earlier. 9. Let affidavit in opposition to the present writ petition be filed within a period of 6 weeks from date. Reply, thereto, if any be filed within 4 weeks thereafter. 10. Liberty to mention immediately upon expiry of the period for exchange of af .....

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