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    <title>2017 (9) TMI 389 - BOMBAY HIGH COURT</title>
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    <description>GST implementation from 1 July 2017 was found to have valid legal sanction under the constitutional amendment and connected enactments, and the Court noted that the statutory framework, rules, notifications, rate structure, registrations, public outreach, and administrative machinery were already in place. On that basis, objections based on alleged lack of parliamentary sanction, preparedness, or compensation payments to States and Union Territories did not justify postponing rollout of the tax regime. The request to defer implementation was rejected, and the public interest challenge was not entertained.</description>
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