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    <title>2019 (9) TMI 795 - DELHI HIGH COURT</title>
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    <description>Interim protection was granted against further proceedings initiated under the impugned communications, because the court found a prima facie case, balance of convenience, and risk of irreparable loss in favour of the petitioner. The order relied on Chapter V of the Finance Act, 1994, Rule 5A of the Service Tax Rules, the saving principle in Section 6 of the General Clauses Act, and Sections 173 and 174 of the CGST Act, 2017. Accordingly, further proceedings pursuant to the impugned communications were stayed until disposal of the writ petition.</description>
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      <description>Interim protection was granted against further proceedings initiated under the impugned communications, because the court found a prima facie case, balance of convenience, and risk of irreparable loss in favour of the petitioner. The order relied on Chapter V of the Finance Act, 1994, Rule 5A of the Service Tax Rules, the saving principle in Section 6 of the General Clauses Act, and Sections 173 and 174 of the CGST Act, 2017. Accordingly, further proceedings pursuant to the impugned communications were stayed until disposal of the writ petition.</description>
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