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    <title>2024 (10) TMI 968 - MADRAS HIGH COURT</title>
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    <description>Recovery action for alleged GST interest liability was required to be revisited because the dispute centred on whether interest was payable when the tax amounts had already been credited to the petitioner&#039;s electronic cash ledger or register. The writ was not treated as a proper mandamus for determination of liability; instead, the respondents were directed to pass a fresh order on merits in accordance with law after issuing notice and granting a personal hearing. The interest amount already recovered was left subject to the final outcome of that reconsideration.</description>
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      <description>Recovery action for alleged GST interest liability was required to be revisited because the dispute centred on whether interest was payable when the tax amounts had already been credited to the petitioner&#039;s electronic cash ledger or register. The writ was not treated as a proper mandamus for determination of liability; instead, the respondents were directed to pass a fresh order on merits in accordance with law after issuing notice and granting a personal hearing. The interest amount already recovered was left subject to the final outcome of that reconsideration.</description>
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