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2013 (3) TMI 40 - KERALA HIGH COURTLiability fastened on account of the absence of C-Forms - stay on condition that the petitioner will remit 10% of the disputed tax and interest - Held that:- Petitioner having produced copies of the C- Forms before the Appellate Authority when the stay petition was heard the appellate authority should have at least prima facie verified that contention. Set aside orders of conditional stay and direct the appellate authority to examine whether the C-Forms produced by the petitioner before it are sufficient to wipe off the liability - in favour of assessee by way of remand.
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