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    <description>A constitutional challenge to the GST provisions on detention, tax and penalty was not examined at the threshold. The HC held that the grievance should be considered within the statutory framework rather than by immediate vires adjudication, and notice was directed to the respondents. The document reflects a restrained approach to early constitutional review where the dispute is to proceed through the ordinary legal process.</description>
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      <description>A constitutional challenge to the GST provisions on detention, tax and penalty was not examined at the threshold. The HC held that the grievance should be considered within the statutory framework rather than by immediate vires adjudication, and notice was directed to the respondents. The document reflects a restrained approach to early constitutional review where the dispute is to proceed through the ordinary legal process.</description>
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