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    <title>2025 (7) TMI 58 - PATNA HIGH COURT</title>
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    <description>The HC quashed impugned tax demand orders under GST Act Section 73, finding the recovery illegal based on its earlier judgment in SIS Cash Services case. The Court declined to initiate contempt proceedings against the Assistant Commissioner and Appellate Authority after accepting their explanations that the binding judgment was not communicated to them. However, the Court directed State respondents to pay simple interest at 9% per annum from recovery date until refund and imposed costs of Rs. 10,000 on respondents for causing unnecessary litigation through illegal recovery. The State Government retained rights to recover these amounts from responsible officials.</description>
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    <pubDate>Wed, 25 Jun 2025 00:00:00 +0530</pubDate>
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      <title>2025 (7) TMI 58 - PATNA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=773990</link>
      <description>The HC quashed impugned tax demand orders under GST Act Section 73, finding the recovery illegal based on its earlier judgment in SIS Cash Services case. The Court declined to initiate contempt proceedings against the Assistant Commissioner and Appellate Authority after accepting their explanations that the binding judgment was not communicated to them. However, the Court directed State respondents to pay simple interest at 9% per annum from recovery date until refund and imposed costs of Rs. 10,000 on respondents for causing unnecessary litigation through illegal recovery. The State Government retained rights to recover these amounts from responsible officials.</description>
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      <pubDate>Wed, 25 Jun 2025 00:00:00 +0530</pubDate>
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