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    <title>2024 (7) TMI 739 - MADRAS HIGH COURT</title>
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    <description>Unpaid differential tax remained recoverable, and belated payment attracted consequential interest, with credit to be given for amounts already paid under the interim order and in connected appellate proceedings. The penalty component was not finally sustained and was remitted for fresh consideration on merits and in accordance with law within the stipulated time, with scope to drop the penalty if the GST Council recommendation is implemented. The writ petition was disposed of with directions on tax and interest payment while leaving penalty proceedings open for reconsideration.</description>
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      <description>Unpaid differential tax remained recoverable, and belated payment attracted consequential interest, with credit to be given for amounts already paid under the interim order and in connected appellate proceedings. The penalty component was not finally sustained and was remitted for fresh consideration on merits and in accordance with law within the stipulated time, with scope to drop the penalty if the GST Council recommendation is implemented. The writ petition was disposed of with directions on tax and interest payment while leaving penalty proceedings open for reconsideration.</description>
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