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    <title>2024 (12) TMI 875 - SC Order</title>
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    <description>A writ petition challenging denial of relief under the GST appellate framework was considered in the context of Section 112 when the GST Appellate Tribunal was not yet functional. The Court noted that the High Court had refused to entertain the petition on the basis of the statutory appellate remedy, while the respondents referred to filing an appeal with pre-deposit. It also noted the department&#039;s attempt to recover an amount already refunded to the assessee. Notice was issued, a report was called for on the tribunal&#039;s functional status, and the departmental order requiring repayment of the refunded amount was stayed in operation.</description>
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      <description>A writ petition challenging denial of relief under the GST appellate framework was considered in the context of Section 112 when the GST Appellate Tribunal was not yet functional. The Court noted that the High Court had refused to entertain the petition on the basis of the statutory appellate remedy, while the respondents referred to filing an appeal with pre-deposit. It also noted the department&#039;s attempt to recover an amount already refunded to the assessee. Notice was issued, a report was called for on the tribunal&#039;s functional status, and the departmental order requiring repayment of the refunded amount was stayed in operation.</description>
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