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    <title>2024 (6) TMI 831 - MADRAS HIGH COURT</title>
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    <description>Section 80 of the Tamil Nadu GST Act, 2017 was applied to permit instalment payment of outstanding interest where the principal tax had already been paid, part of the interest demand had been discharged, and financial difficulty was shown. On those facts, the Court granted limited instalment relief for the balance interest and protected the petitioner from coercive recovery, with bank attachment and garnishee notices to be withdrawn upon timely compliance.</description>
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      <description>Section 80 of the Tamil Nadu GST Act, 2017 was applied to permit instalment payment of outstanding interest where the principal tax had already been paid, part of the interest demand had been discharged, and financial difficulty was shown. On those facts, the Court granted limited instalment relief for the balance interest and protected the petitioner from coercive recovery, with bank attachment and garnishee notices to be withdrawn upon timely compliance.</description>
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