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    <title>2026 (3) TMI 1238 - SC Order</title>
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    <description>Interim protection was granted against coercive recovery while the petitioner pursued the statutory appellate remedy under the U.P. GST Act. The Court noted the dispute over assessment orders, the petitioner&#039;s complaint that an effective reply could not be filed because relevant documents were uploaded on a different portal, and the earlier failed attempt before the appellate authority. Taking account of the disputed demand and asserted financial difficulty, the Court permitted continuation on compliance with a reduced deposit of Rs. 3.50 crore within two weeks and required filing of the receipt before the Registry, with coercive steps stayed upon compliance.</description>
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      <link>https://www.taxtmi.com/caselaws?id=788483</link>
      <description>Interim protection was granted against coercive recovery while the petitioner pursued the statutory appellate remedy under the U.P. GST Act. The Court noted the dispute over assessment orders, the petitioner&#039;s complaint that an effective reply could not be filed because relevant documents were uploaded on a different portal, and the earlier failed attempt before the appellate authority. Taking account of the disputed demand and asserted financial difficulty, the Court permitted continuation on compliance with a reduced deposit of Rs. 3.50 crore within two weeks and required filing of the receipt before the Registry, with coercive steps stayed upon compliance.</description>
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