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    <title>2021 (11) TMI 232 - ORISSA HIGH COURT</title>
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    <description>The Court declined to interfere and dismissed the petition challenging the action under the Goods and Service Tax Act, 2017, citing consistency with a previous judgment. The request for restitution of GST benefit and interest for work estimated under VAT was also dismissed based on lack of new compelling grounds. The challenge to the legality of the Office memorandum was rejected, maintaining the stance from the previous judgment. The Court did not address the challenge to the Notice under Annexure-3 as it was no longer pressed. Additionally, the plea for direction to prepare a fresh schedule of rates and calculate GST differentials was dismissed, leading to the overall dismissal of the petition without costs.</description>
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      <description>The Court declined to interfere and dismissed the petition challenging the action under the Goods and Service Tax Act, 2017, citing consistency with a previous judgment. The request for restitution of GST benefit and interest for work estimated under VAT was also dismissed based on lack of new compelling grounds. The challenge to the legality of the Office memorandum was rejected, maintaining the stance from the previous judgment. The Court did not address the challenge to the Notice under Annexure-3 as it was no longer pressed. Additionally, the plea for direction to prepare a fresh schedule of rates and calculate GST differentials was dismissed, leading to the overall dismissal of the petition without costs.</description>
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