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    <description>Interim protection permits the petitioner to continue normal business activities and restrains coercive recovery or pressure to discharge an allegedly defaulting supplier&#039;s input tax credit liability until the next listing. The issue concerns whether search proceedings may continue after expiry of the stated authorisation validity where the search began within that period. The authorities&#039; position supporting continuation was recorded, while allegations that the petitioner was pressured to pay the supplier&#039;s purported tax liability were to be addressed after obtaining instructions.</description>
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      <description>Interim protection permits the petitioner to continue normal business activities and restrains coercive recovery or pressure to discharge an allegedly defaulting supplier&#039;s input tax credit liability until the next listing. The issue concerns whether search proceedings may continue after expiry of the stated authorisation validity where the search began within that period. The authorities&#039; position supporting continuation was recorded, while allegations that the petitioner was pressured to pay the supplier&#039;s purported tax liability were to be addressed after obtaining instructions.</description>
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