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    <description>Challenges to GST commencement were rejected where statutory sanction, notifications, rules and registrations were in place; courts refused to postpone rollout but granted case-specific interim reliefs. Reliefs covered clearance of imports linked to pre-commencement export orders without additional integrated tax subject to verification and undertakings, non-payment directions for imports under Advance Authorizations conditioned on letters of undertaking, extensions for composition applicants, remedial direction for migration/password issuance, and adherence to statutory detention and provisional release procedures.</description>
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