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    <title>2024 (8) TMI 300 - MADRAS HIGH COURT</title>
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    <description>Recovery proceedings arising from the impugned orders were kept in abeyance because the levy of GST on mining activity was already pending before the Supreme Court, preventing coercive enforcement until final clarity emerged. The petitioner was also allowed to pursue the statutory appellate remedy without insisting on pre-deposit, preserving the right of appeal while the substantive taxability issue remained undecided. The writ petitions were disposed of on this limited protective basis, without adjudicating the merits of the GST levy dispute.</description>
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      <description>Recovery proceedings arising from the impugned orders were kept in abeyance because the levy of GST on mining activity was already pending before the Supreme Court, preventing coercive enforcement until final clarity emerged. The petitioner was also allowed to pursue the statutory appellate remedy without insisting on pre-deposit, preserving the right of appeal while the substantive taxability issue remained undecided. The writ petitions were disposed of on this limited protective basis, without adjudicating the merits of the GST levy dispute.</description>
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