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    <description>The Court denied the petition seeking to prevent audit for the period before the introduction of the CGST Act. Emphasizing the need for detailed consideration at the final hearing, the Court refused interim relief, stating it could hinder the audit process. Highlighting the importance of allowing the audit to proceed, the Court noted that any adverse findings could be challenged separately, ensuring compliance with the law and avoiding time constraints.</description>
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      <description>The Court denied the petition seeking to prevent audit for the period before the introduction of the CGST Act. Emphasizing the need for detailed consideration at the final hearing, the Court refused interim relief, stating it could hinder the audit process. Highlighting the importance of allowing the audit to proceed, the Court noted that any adverse findings could be challenged separately, ensuring compliance with the law and avoiding time constraints.</description>
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