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    <title>GIST OF RECENT PRONOUNCEMENTS ON GST (PART-III)</title>
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    <description>Early GST litigation has addressed procedural, classification and transitional-credit issues, emphasizing that disputes over tax liability and rate classification generally belong to the statutory assessment or advance-ruling processes rather than immediate writ adjudication. Courts noted administrative gaps-such as portal unavailability and lack of prescribed interstate transport documents-and indicated that provisional accommodations or security-based arrangements may be required pending final quantification, while preserving authorities&#039; assessment powers.</description>
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