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    <title>2023 (8) TMI 1218 - ALLAHABAD HIGH COURT</title>
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    <description>Pending challenge to GST classification, the Court granted conditional interim protection against the impugned circular and show cause notices. It stayed their operation on the petitioner furnishing a substantial cash deposit and a bank guarantee for the balance, thereby preventing immediate coercive action. The Court also preserved the respondents&#039; adjudicatory process, clarifying that adjudication could continue but no effect could be given to it without leave of the Court. The relief was therefore limited and conditional, balancing interim protection for the petitioner with safeguards for revenue enforcement.</description>
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      <title>2023 (8) TMI 1218 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=442239</link>
      <description>Pending challenge to GST classification, the Court granted conditional interim protection against the impugned circular and show cause notices. It stayed their operation on the petitioner furnishing a substantial cash deposit and a bank guarantee for the balance, thereby preventing immediate coercive action. The Court also preserved the respondents&#039; adjudicatory process, clarifying that adjudication could continue but no effect could be given to it without leave of the Court. The relief was therefore limited and conditional, balancing interim protection for the petitioner with safeguards for revenue enforcement.</description>
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      <pubDate>Mon, 21 Aug 2023 00:00:00 +0530</pubDate>
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