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    <title>2021 (9) TMI 904 - CHHATTISGARH HIGH COURT</title>
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    <description>Interim protection against GST recovery was considered warranted where the recovery notice under DRC-07 referred to an earlier order, but the record initially did not show the accompanying summary of notice or proper communication of the demand. The order was later produced, and the envelope indicated dispatch after the recovery notice, creating a prima facie question whether the statutory notice and recovery procedure had been followed. On that basis, procedural compliance required examination, and recovery was stayed to the extent directed, subject to a deposit condition.</description>
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      <description>Interim protection against GST recovery was considered warranted where the recovery notice under DRC-07 referred to an earlier order, but the record initially did not show the accompanying summary of notice or proper communication of the demand. The order was later produced, and the envelope indicated dispatch after the recovery notice, creating a prima facie question whether the statutory notice and recovery procedure had been followed. On that basis, procedural compliance required examination, and recovery was stayed to the extent directed, subject to a deposit condition.</description>
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