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<h1>Court grants stay of recovery, allows installment payments, streamlines similar petitions for future consideration. Respondents accept notice.</h1> The court granted a stay of recovery, allowing petitioners to deposit a specified amount less GST paid in installments, providing temporary relief. ... Validity of Section 171 of the Central Goods and Services Tax Act, 2017 (CGST Act) and Chapter XV of the Central Goods and Services Tax Rules, 2017 - HELD THAT:- Issue notice. Issues:Challenge to Section 171 of the CGST Act and Chapter XV of the CGST Rules.Analysis:1. The judgment pertains to petitions challenging Section 171 of the Central Goods and Services Tax Act, 2017 (CGST Act) and Chapter XV of the Central Goods and Services Tax Rules, 2017. The petitions seek relief from certain provisions under the mentioned sections.2. The court has taken cognizance of similar petitions with the same challenge listed for a later date, indicating a common legal issue being raised by multiple parties.3. Notice has been issued to the respondents, and their counsels have accepted the notice, signifying acknowledgment of the legal proceedings.4. The court has directed that counter affidavits on legal issues need not be filed due to the existence of similar challenges in other petitions. However, if necessary, counter affidavits on factual matters must be filed within six weeks.5. The court has granted a stay of recovery subject to the petitioners depositing the demanded amount less GST paid within specified installment periods. This indicates a temporary relief from the enforcement of the demands made.6. Certain miscellaneous applications related to the stay of recovery have been disposed of by the court, streamlining the legal proceedings.7. The matter has been listed for further hearing on a specific date, ensuring the continuity of the legal process and providing a timeline for the next steps in the case.This summary provides a detailed analysis of the judgment, outlining the issues raised, the court's directives, and the procedural steps taken in the legal matter challenging specific provisions of the CGST Act and Rules.
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