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    <title>2019 (7) TMI 1070 - ALLAHABAD HIGH COURT</title>
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    <description>The court granted time for respondents to file a counter affidavit and allowed the petitioner to manually file a revised return within 15 days. Compliance within the stipulated time would ensure consideration of the revised return in accordance with the law. The judgment addressed the challenge to the vires of Rules 117 and 120A of the CGST Rules, emphasizing procedural fairness and compliance with the law. Further proceedings were scheduled for 20.08.2019.</description>
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      <description>The court granted time for respondents to file a counter affidavit and allowed the petitioner to manually file a revised return within 15 days. Compliance within the stipulated time would ensure consideration of the revised return in accordance with the law. The judgment addressed the challenge to the vires of Rules 117 and 120A of the CGST Rules, emphasizing procedural fairness and compliance with the law. Further proceedings were scheduled for 20.08.2019.</description>
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