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    <title>2020 (11) TMI 1058 - GAUHATI HIGH COURT</title>
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    <description>The Court issued notice returnable after four weeks, directing the impugned show-cause notices seeking recovery of GST refunds to be kept in abeyance until further orders. The case involves challenges to the jurisdiction of the GST Department in demanding service tax on royalties paid for oil and gas exploration, and the validity of actions taken without due process under the GST Act. The petitioner argued that once a refund is granted, recovery should only occur through proper legal procedures like appeals or revisions, emphasizing errors and lack of jurisdiction in the Department&#039;s actions.</description>
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      <description>The Court issued notice returnable after four weeks, directing the impugned show-cause notices seeking recovery of GST refunds to be kept in abeyance until further orders. The case involves challenges to the jurisdiction of the GST Department in demanding service tax on royalties paid for oil and gas exploration, and the validity of actions taken without due process under the GST Act. The petitioner argued that once a refund is granted, recovery should only occur through proper legal procedures like appeals or revisions, emphasizing errors and lack of jurisdiction in the Department&#039;s actions.</description>
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