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    <title>2024 (12) TMI 1075 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The HC directed the respondents to conclude the final order within one month regarding the blocking of the petitioner&#039;s account and Input Tax Credit under Section 74 of the CGST Act. The petitioner was allowed to operate its account upon furnishing a surety of Rs. 32,70,384. The court vacated the interim order and disposed of the Writ Petition, emphasizing the need for expeditious resolution while protecting revenue under Section 86-A. The court balanced timely adjudication with fair treatment for the petitioner, ensuring compliance with the CGST Act provisions.</description>
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      <description>The HC directed the respondents to conclude the final order within one month regarding the blocking of the petitioner&#039;s account and Input Tax Credit under Section 74 of the CGST Act. The petitioner was allowed to operate its account upon furnishing a surety of Rs. 32,70,384. The court vacated the interim order and disposed of the Writ Petition, emphasizing the need for expeditious resolution while protecting revenue under Section 86-A. The court balanced timely adjudication with fair treatment for the petitioner, ensuring compliance with the CGST Act provisions.</description>
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