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    <title>2019 (7) TMI 1227 - HIMACHAL PRADESH HIGH COURT</title>
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    <description>The Court allowed the withdrawal of the writ petition challenging an order under Section 74 of the Central Goods and Services Tax Act, 2017, granting liberty to file a statutory appeal under Section 107. Two miscellaneous applications for unblocking Input Tax Credit and dispensing with a statutory requirement were permitted. The Court directed the Appellate Authority to promptly decide on the applications within two weeks and emphasized the need for expeditious resolution of the appeal. The judgment underscores the importance of following due process and timely adjudication in tax law matters.</description>
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      <description>The Court allowed the withdrawal of the writ petition challenging an order under Section 74 of the Central Goods and Services Tax Act, 2017, granting liberty to file a statutory appeal under Section 107. Two miscellaneous applications for unblocking Input Tax Credit and dispensing with a statutory requirement were permitted. The Court directed the Appellate Authority to promptly decide on the applications within two weeks and emphasized the need for expeditious resolution of the appeal. The judgment underscores the importance of following due process and timely adjudication in tax law matters.</description>
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