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HC partially allowed the petition challenging GST demand related to insurance salvage claims. The court found procedural irregularities in the demand calculation, specifically noting an erroneous conversion of demand from Rs. 7.21 crores to Rs. 144 crores. The HC restrained coercive recovery actions and directed respondents to seek clarification regarding appellate jurisdiction across multiple states. The court mandated departments to review and potentially rectify the demand order, providing interim relief to the petitioner pending further judicial review.