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Issues: Whether the challenge to Circular No. 80/54/2018-GST, dated 31.12.2018 should be independently adjudicated when its legality is already pending consideration before the Supreme Court, and whether the interim arrangement in the case should continue pending the Supreme Court's decision.
Outcome: No final adjudication was made on the validity of the circular. The petition was disposed of by directing that it be governed by the Supreme Court's eventual decision and that the interim order would continue until then.