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    <title>2025 (3) TMI 109 - ALLAHABAD HIGH COURT</title>
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    <description>A pending interim stay on payment of GST for grant of mining lease/royalty meant the assessing authority could still pass the assessment order and raise the demand, because it remained bound not to enforce recovery while the stay operated. The court held that the respondents were justified in issuing the order in original and demand notice in these circumstances. It also noted that the petitioner was not required to challenge the assessment order and demand notice through a separate writ petition.</description>
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      <description>A pending interim stay on payment of GST for grant of mining lease/royalty meant the assessing authority could still pass the assessment order and raise the demand, because it remained bound not to enforce recovery while the stay operated. The court held that the respondents were justified in issuing the order in original and demand notice in these circumstances. It also noted that the petitioner was not required to challenge the assessment order and demand notice through a separate writ petition.</description>
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