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    <description>The Writ Appeal was allowed, setting aside the judgment of the Single Judge. The writ petition was restored for fresh consideration on grounds other than the validity of Section 174 of the KGST Act. The case was remitted for a new decision to ensure justice, with pending writ appeals related to the issue before the Division Bench. The interim order in place during the dismissal of the writ petition was to remain in force.</description>
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