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Outcome: Challenge to the vires of Section 129 of the CGST Act, Section 129 of the U.P. GST Act, Office Order No. 278/GST/2017-18 and Circular No. 41/15/2018-GST; notice issued to the Attorney General and the Advocate General, Uttar Pradesh, and the matter directed to be listed in the second week of May, 2019.