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    <title>2024 (12) TMI 1227 - BOMBAY HIGH COURT</title>
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    <description>Where arrest steps are taken after the matter has already been argued, the court may treat the sequence as prima facie capable of interfering with the administration of justice and may issue notice for contempt. Separately, objections or a representation under Rule 159(5) of the Maharashtra GST Rules must be considered after hearing the taxpayer and disposed of by a speaking order before further coercive action. The text emphasises procedural fairness in GST recovery matters and the potential contempt implications of post-hearing enforcement steps.</description>
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      <description>Where arrest steps are taken after the matter has already been argued, the court may treat the sequence as prima facie capable of interfering with the administration of justice and may issue notice for contempt. Separately, objections or a representation under Rule 159(5) of the Maharashtra GST Rules must be considered after hearing the taxpayer and disposed of by a speaking order before further coercive action. The text emphasises procedural fairness in GST recovery matters and the potential contempt implications of post-hearing enforcement steps.</description>
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      <pubDate>Fri, 20 Dec 2024 00:00:00 +0530</pubDate>
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