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    <title>2020 (8) TMI 857 - BOMBAY HIGH COURT</title>
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    <description>The Court disposed of the Writ Petition challenging the Deputy Commissioner of State Tax&#039;s orders for direct recovery of interest under Section 50 of the GST Act. The Respondent clarified that the notifications were for interest payment due to late filing, not coercive recovery. The Court emphasized procedural compliance, digital signing validity, and the necessity of providing parties with a hearing opportunity before initiating recovery actions under the GST Act.</description>
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      <description>The Court disposed of the Writ Petition challenging the Deputy Commissioner of State Tax&#039;s orders for direct recovery of interest under Section 50 of the GST Act. The Respondent clarified that the notifications were for interest payment due to late filing, not coercive recovery. The Court emphasized procedural compliance, digital signing validity, and the necessity of providing parties with a hearing opportunity before initiating recovery actions under the GST Act.</description>
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