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    <title>2021 (12) TMI 228 - GUJARAT HIGH COURT</title>
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    <description>The High Court considered the feasibility of filing a Second Appeal due to the absence of the GST Appellate Tribunal. The petitioner challenged a refund sanction order lacking interest payment, seeking to quash it based on GST Council recommendations. The Court highlighted amendments to the CGST Act and directed the petitioner to file a fresh application. The respondent Authorities agreed to review the new application within six weeks, considering the legal amendments. The Court disposed of the petition based on these agreements for further review and actions by the parties involved.</description>
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      <description>The High Court considered the feasibility of filing a Second Appeal due to the absence of the GST Appellate Tribunal. The petitioner challenged a refund sanction order lacking interest payment, seeking to quash it based on GST Council recommendations. The Court highlighted amendments to the CGST Act and directed the petitioner to file a fresh application. The respondent Authorities agreed to review the new application within six weeks, considering the legal amendments. The Court disposed of the petition based on these agreements for further review and actions by the parties involved.</description>
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      <pubDate>Thu, 25 Nov 2021 00:00:00 +0530</pubDate>
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