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    <title>2018 (12) TMI 588 - GUJARAT HIGH COURT</title>
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    <description>Constitutional validity of rule 138(10) of the CGST Rules and the corresponding Gujarat Rules was questioned, along with whether an order under section 129(3) of the CGST Act was invalid for lack of hearing under section 129(4), whether the taxpayer could invoke the benefit of sections 73(8) and 74(8), and whether the officer who passed the order had jurisdiction under the delegation circular. The High Court issued notice returnable on 10 January 2019.</description>
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      <description>Constitutional validity of rule 138(10) of the CGST Rules and the corresponding Gujarat Rules was questioned, along with whether an order under section 129(3) of the CGST Act was invalid for lack of hearing under section 129(4), whether the taxpayer could invoke the benefit of sections 73(8) and 74(8), and whether the officer who passed the order had jurisdiction under the delegation circular. The High Court issued notice returnable on 10 January 2019.</description>
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