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    <title>2018 (10) TMI 779 - GAUHATI HIGH COURT</title>
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    <description>Interim protection against coercive action was granted in a GST dispute concerning the petitioner&#039;s contract bills, as the HC found a prima facie case, balance of convenience, and risk of irreparable loss. The Court did not finally decide the underlying tax liability, but allowed the authorities to proceed in accordance with law by adding GST to the bills and deducting it if so advised. The operative effect was limited to temporary relief against coercive recovery while preserving the parties&#039; substantive positions on GST treatment of the bills.</description>
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      <description>Interim protection against coercive action was granted in a GST dispute concerning the petitioner&#039;s contract bills, as the HC found a prima facie case, balance of convenience, and risk of irreparable loss. The Court did not finally decide the underlying tax liability, but allowed the authorities to proceed in accordance with law by adding GST to the bills and deducting it if so advised. The operative effect was limited to temporary relief against coercive recovery while preserving the parties&#039; substantive positions on GST treatment of the bills.</description>
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