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    <description>The court emphasized the urgency of establishing Goods and Services Tax Appellate Tribunal (GSTAT) benches in Uttar Pradesh due to the high number of litigants. The court directed the Union to provide information on the progress made in constituting the benches within three weeks. A hearing was scheduled for further updates and prompt action on 13.11.2019 to address the matter efficiently and ensure the involvement of the respondent&#039;s counsel in the proceedings.</description>
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