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AI Drafter - (New and Powerful) ✕
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether further proceedings initiated pursuant to the impugned communications deserved to be stayed pending disposal of the writ petition.
Analysis: The order records that, having regard to Chapter V of the Finance Act, 1994, Rule 5A of the Service Tax Rules, the saving principles in Section 6 of the General Clauses Act, and Sections 173 and 174 of the Central Goods and Services Tax Act, 2017, a prima facie case existed in favour of the petitioner. The balance of convenience was also found to favour the petitioner, and the order notes that irreparable loss would be caused if interim protection was not granted.
Conclusion: Further proceedings pursuant to the impugned communications were stayed till disposal of the writ petition, and the stay application was disposed of.
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