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    <description>HC ruled that tax recovery by respondents was illegal due to procedural violations under CGST Act. The court found no proper show cause notice was issued, and mandatory documentation (GST DRC-04) was not completed. Respondents were directed to refund the tax amount with interest, emphasizing the importance of following prescribed legal procedures in tax recovery.</description>
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      <description>HC ruled that tax recovery by respondents was illegal due to procedural violations under CGST Act. The court found no proper show cause notice was issued, and mandatory documentation (GST DRC-04) was not completed. Respondents were directed to refund the tax amount with interest, emphasizing the importance of following prescribed legal procedures in tax recovery.</description>
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