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    <title>2021 (2) TMI 765 - JHARKHAND HIGH COURT</title>
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    <description>The court dismissed the writ petition seeking to quash an order imposing interest under the Goods &amp;amp; Service Tax Act, 2017 for delayed filing of returns and payment of tax liability. The petitioner&#039;s challenges regarding the legality of demanding interest, the basis for determining interest, and the realization of interest without proper procedures were not addressed as the petitioner withdrew the petition during the proceedings.</description>
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      <description>The court dismissed the writ petition seeking to quash an order imposing interest under the Goods &amp;amp; Service Tax Act, 2017 for delayed filing of returns and payment of tax liability. The petitioner&#039;s challenges regarding the legality of demanding interest, the basis for determining interest, and the realization of interest without proper procedures were not addressed as the petitioner withdrew the petition during the proceedings.</description>
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