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    <title>2021 (11) TMI 440 - ALLAHABAD HIGH COURT</title>
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    <description>Interim protection was sought against a direction requiring reimbursement of VAT charges pending appeal. The Court noted that the appeal was entertained as within limitation in view of Supreme Court orders extending limitation during the COVID-19 period. It also recorded a substantial challenge to the Tribunal&#039;s treatment of an alternate submission as an admission and to the legality of a later VAT demand after the final demand note and handing over of possession. The respondent was given time to file objections, and interim stay was granted on operation of the impugned judgment and order insofar as it required reimbursement of VAT charges.</description>
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      <link>https://www.taxtmi.com/caselaws?id=414659</link>
      <description>Interim protection was sought against a direction requiring reimbursement of VAT charges pending appeal. The Court noted that the appeal was entertained as within limitation in view of Supreme Court orders extending limitation during the COVID-19 period. It also recorded a substantial challenge to the Tribunal&#039;s treatment of an alternate submission as an admission and to the legality of a later VAT demand after the final demand note and handing over of possession. The respondent was given time to file objections, and interim stay was granted on operation of the impugned judgment and order insofar as it required reimbursement of VAT charges.</description>
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      <pubDate>Thu, 11 Nov 2021 00:00:00 +0530</pubDate>
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