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    <title>Tax notice challenged, adjudication ordered on interest liability for delayed GST filing.</title>
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    <description>Writ petition challenging notice for failure to file GST returns on time and consequential recovery notice. Court held petitioner should have sought mandamus for adjudication on liability for interest u/s 50 of CGST/TNGST Act. Petition disposed directing respondents to pass fresh order on merits within three months, justifying interest payable when amounts credited to government&#039;s electronic ledger/register.</description>
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      <title>Tax notice challenged, adjudication ordered on interest liability for delayed GST filing.</title>
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      <description>Writ petition challenging notice for failure to file GST returns on time and consequential recovery notice. Court held petitioner should have sought mandamus for adjudication on liability for interest u/s 50 of CGST/TNGST Act. Petition disposed directing respondents to pass fresh order on merits within three months, justifying interest payable when amounts credited to government&#039;s electronic ledger/register.</description>
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