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    <title>Delhi High Court restrains GST authorities from taking coercive action on refund recovery until GST Appellate Tribunal is functional</title>
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    <description>When the designated appellate forum under GST is not operational, taxpayers facing reversal of sanctioned refunds may invoke writ jurisdiction to prevent immediate coercive recovery pending constitution of the statutory appellate body. The court noted competing assertions about adequacy of physical verification and opportunity of hearing, and, in view of absence of the Appellate Tribunal, restrained coercive steps temporarily while directing further pleadings.</description>
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      <description>When the designated appellate forum under GST is not operational, taxpayers facing reversal of sanctioned refunds may invoke writ jurisdiction to prevent immediate coercive recovery pending constitution of the statutory appellate body. The court noted competing assertions about adequacy of physical verification and opportunity of hearing, and, in view of absence of the Appellate Tribunal, restrained coercive steps temporarily while directing further pleadings.</description>
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