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    <title>2019 (12) TMI 159 - BOMBAY HIGH COURT</title>
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    <description>The High Court denied the application seeking a stay on two orders issued by the Assistant Commissioner of Central Goods and Service Tax. The court found no substantive challenge to the second order and could not entertain the application for interim relief. The main Petition challenging Rule 89(5) of the CGST Rules was already pending, and the court emphasized the need for a strong case to grant a stay on statutory rules. The court rejected the application for mandatory relief, stating it went against statutory provisions, and set a date for the final disposal of the main Petition in the following year.</description>
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      <description>The High Court denied the application seeking a stay on two orders issued by the Assistant Commissioner of Central Goods and Service Tax. The court found no substantive challenge to the second order and could not entertain the application for interim relief. The main Petition challenging Rule 89(5) of the CGST Rules was already pending, and the court emphasized the need for a strong case to grant a stay on statutory rules. The court rejected the application for mandatory relief, stating it went against statutory provisions, and set a date for the final disposal of the main Petition in the following year.</description>
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