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    <description>The court granted a 10-day extension for the respondents to submit an affidavit regarding a refund claim under Section 54 of the CGST Act, 2017 due to non-operational GSTR Forms-2, 2A &amp;amp; 3, with a warning of no further extensions. The case is to be definitively considered on 07.11.2019, emphasizing the importance of timely compliance with court orders and addressing the issue of immobilized credit promptly to ensure procedural regularity.</description>
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