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    <title>2020 (1) TMI 1167 - GUJARAT HIGH COURT</title>
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    <description>The High Court disposed of the case in favor of the applicant, citing a previous judgment that had declared the impugned Notifications under the Integrated Goods and Services Tax Act, 2017 as lacking legislative competency and therefore ultra vires. The Court granted the relief sought by the applicant in the earlier judgment, which included quashing the impugned Notifications, refunding the IGST paid on ocean freight, staying the operation of the Notifications, and restraining coercive actions against the petitioner during the pendency of the petition.</description>
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      <description>The High Court disposed of the case in favor of the applicant, citing a previous judgment that had declared the impugned Notifications under the Integrated Goods and Services Tax Act, 2017 as lacking legislative competency and therefore ultra vires. The Court granted the relief sought by the applicant in the earlier judgment, which included quashing the impugned Notifications, refunding the IGST paid on ocean freight, staying the operation of the Notifications, and restraining coercive actions against the petitioner during the pendency of the petition.</description>
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