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    <title>2021 (4) TMI 918 - JHARKHAND HIGH COURT</title>
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    <description>The Jharkhand High Court granted the respondents a week to file a counter affidavit and scheduled further hearings. A conditional stay was placed on coercive actions if the petitioner deposited Rs. 20 lakhs within ten days, with permission to file a rejoinder. The court addressed concerns regarding the procedural fairness in handling the petitioner&#039;s case, emphasizing the impact of COVID-19 on the petitioner&#039;s business and tax payments. The judgment highlighted discrepancies in the notice issued under Section 79 of the CGST Act and the denial of the input tax credit claim, emphasizing the need for fair treatment in resolving the tax dispute.</description>
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      <description>The Jharkhand High Court granted the respondents a week to file a counter affidavit and scheduled further hearings. A conditional stay was placed on coercive actions if the petitioner deposited Rs. 20 lakhs within ten days, with permission to file a rejoinder. The court addressed concerns regarding the procedural fairness in handling the petitioner&#039;s case, emphasizing the impact of COVID-19 on the petitioner&#039;s business and tax payments. The judgment highlighted discrepancies in the notice issued under Section 79 of the CGST Act and the denial of the input tax credit claim, emphasizing the need for fair treatment in resolving the tax dispute.</description>
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