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    <title>2019 (9) TMI 393 - CESTAT MUMBAI</title>
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    <description>The Tribunal found that the notice issued for recovery of dues, contrary to statutory provisions, was harassment and illegal. It emphasized that statutory bars on recovery should not be overridden by judicial orders. The jurisdictional authority&#039;s attempt to interpret orders beyond prescribed limits was criticized. The Tribunal imposed costs for wasting time and set aside the recovery notice, directing payment within a specified timeframe. The responsibility for cost recovery was assigned to the Commissioner of Central Goods and Service Tax, Kolhapur.</description>
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      <description>The Tribunal found that the notice issued for recovery of dues, contrary to statutory provisions, was harassment and illegal. It emphasized that statutory bars on recovery should not be overridden by judicial orders. The jurisdictional authority&#039;s attempt to interpret orders beyond prescribed limits was criticized. The Tribunal imposed costs for wasting time and set aside the recovery notice, directing payment within a specified timeframe. The responsibility for cost recovery was assigned to the Commissioner of Central Goods and Service Tax, Kolhapur.</description>
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