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Issues: Challenge to the validity of Rule 96(10)(b) of the Central Goods and Services Tax Rules, 2017 and the corresponding State Goods and Services Tax Rules, 2017, and whether interim protection against coercive recovery should be granted pending consideration.
Outcome: Notice issued, returnable on 21 June 2023, and in the meantime the adjudication proceedings were permitted to continue without coercive recovery against the petitioner.