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    <title>2019 (9) TMI 794 - DELHI HIGH COURT</title>
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    <description>Interim stay of proceedings was granted where the petitioner showed a prima facie case under Chapter V of the Finance Act, 1994, Rule 5A of the Service Tax Rules, Sections 6(1) and (2) of the General Clauses Act, and Sections 173 and 174 of the CGST Act, 2017. The court found that the balance of convenience favoured the petitioner and that irreparable loss would result if protection was refused. On that basis, further proceedings pursuant to the impugned communications were stayed until disposal of the writ petition.</description>
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      <description>Interim stay of proceedings was granted where the petitioner showed a prima facie case under Chapter V of the Finance Act, 1994, Rule 5A of the Service Tax Rules, Sections 6(1) and (2) of the General Clauses Act, and Sections 173 and 174 of the CGST Act, 2017. The court found that the balance of convenience favoured the petitioner and that irreparable loss would result if protection was refused. On that basis, further proceedings pursuant to the impugned communications were stayed until disposal of the writ petition.</description>
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