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    <title>2024 (2) TMI 1087 - MADRAS HIGH COURT</title>
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    <description>The HC quashed an attachment order against a partnership firm&#039;s property for service tax recovery. The court held that respondents incorrectly invoked Section 142 of the Customs Act instead of the appropriate CGST Act provisions for recovering unrecovered taxes in the post-GST era. The court directed respondents to initiate proper proceedings under the CGST Act for service tax dues recovery and granted the petitioner two weeks to file a statutory appeal before the appellate authority from receipt of the order.</description>
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      <link>https://www.taxtmi.com/caselaws?id=449936</link>
      <description>The HC quashed an attachment order against a partnership firm&#039;s property for service tax recovery. The court held that respondents incorrectly invoked Section 142 of the Customs Act instead of the appropriate CGST Act provisions for recovering unrecovered taxes in the post-GST era. The court directed respondents to initiate proper proceedings under the CGST Act for service tax dues recovery and granted the petitioner two weeks to file a statutory appeal before the appellate authority from receipt of the order.</description>
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      <pubDate>Mon, 19 Feb 2024 00:00:00 +0530</pubDate>
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