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    <description>A claim for reimbursement of differential tax arising from the transition from VAT to GST was not decided on the merits in writ proceedings; the petitioner was granted liberty to make a representation to the competent authority. The authority was directed to examine the claim in accordance with the revised guidelines and take a decision on that basis. Interim protection against coercive action was continued until the specified date, preserving the petitioner&#039;s position pending administrative consideration.</description>
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      <description>A claim for reimbursement of differential tax arising from the transition from VAT to GST was not decided on the merits in writ proceedings; the petitioner was granted liberty to make a representation to the competent authority. The authority was directed to examine the claim in accordance with the revised guidelines and take a decision on that basis. Interim protection against coercive action was continued until the specified date, preserving the petitioner&#039;s position pending administrative consideration.</description>
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