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    <title>2021 (3) TMI 89 - GAUHATI HIGH COURT</title>
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    <description>The court remanded the matter back to the Department to reconsider the petitioner&#039;s tax liability in light of the subsequently received Eligibility Certificate and Certificate of Entitlement. The Department was directed to complete this review within four weeks, maintaining the interim order preventing coercive action against the petitioner until then. The writ petition was disposed of without costs, as the petitioner failed to demonstrate prejudice from the non-issuance of a Section 37 notice and had not exhausted available statutory remedies.</description>
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      <description>The court remanded the matter back to the Department to reconsider the petitioner&#039;s tax liability in light of the subsequently received Eligibility Certificate and Certificate of Entitlement. The Department was directed to complete this review within four weeks, maintaining the interim order preventing coercive action against the petitioner until then. The writ petition was disposed of without costs, as the petitioner failed to demonstrate prejudice from the non-issuance of a Section 37 notice and had not exhausted available statutory remedies.</description>
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