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    <title>2021 (11) TMI 865 - CHHATTISGARH HIGH COURT</title>
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    <description>The Court notes discrepancies in the timelines of the recovery proceedings under the Central Goods and Services Tax Act, 2017. It observes that the notice for recovery was issued prematurely before the prescribed period, leading to the stay of the recovery order. The Court directs the case to proceed further in December 2021, emphasizing the importance of complying with procedural requirements for initiating recovery proceedings in GST cases.</description>
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      <description>The Court notes discrepancies in the timelines of the recovery proceedings under the Central Goods and Services Tax Act, 2017. It observes that the notice for recovery was issued prematurely before the prescribed period, leading to the stay of the recovery order. The Court directs the case to proceed further in December 2021, emphasizing the importance of complying with procedural requirements for initiating recovery proceedings in GST cases.</description>
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