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    <title>2023 (11) TMI 243 - DELHI HIGH COURT</title>
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    <description>HC ruled that tax authorities cannot employ coercive measures against the petitioner without following prescribed legal procedures under CGST Act. The court directed that no compulsory tax deposit would be permitted without adhering to Sections 73, 74, and 79 of the Act. Any potential tax payment would require prior court permission, ensuring procedural safeguards against arbitrary taxation.</description>
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      <description>HC ruled that tax authorities cannot employ coercive measures against the petitioner without following prescribed legal procedures under CGST Act. The court directed that no compulsory tax deposit would be permitted without adhering to Sections 73, 74, and 79 of the Act. Any potential tax payment would require prior court permission, ensuring procedural safeguards against arbitrary taxation.</description>
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