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    <title>2020 (3) TMI 1121 - DELHI HIGH COURT</title>
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    <description>The matter concerned whether there was an error apparent on the record in relation to the timing and existence of IGST exemption after the Goods and Services Tax regime commenced on 1 July 2017. The order records the contention that the exemption was first granted only by notification dated 13 October 2017 and was therefore not in force when the GST Act came into effect. The High Court issued notice to the petitioner, returnable on 6 December 2019.</description>
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      <description>The matter concerned whether there was an error apparent on the record in relation to the timing and existence of IGST exemption after the Goods and Services Tax regime commenced on 1 July 2017. The order records the contention that the exemption was first granted only by notification dated 13 October 2017 and was therefore not in force when the GST Act came into effect. The High Court issued notice to the petitioner, returnable on 6 December 2019.</description>
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