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    <title>2020 (9) TMI 779 - DELHI HIGH COURT</title>
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    <description>The petitioner challenged the Second Deficiency Memo under Rule 90(3) of the CGST Rules for the Financial Year 2019-2020, seeking refund of excess tax paid and a declaration that the rule is ultra vires the Constitution. The Court issued notice to the respondents, allowing them four weeks to respond. The next hearing is set for 09th December, 2020.</description>
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      <description>The petitioner challenged the Second Deficiency Memo under Rule 90(3) of the CGST Rules for the Financial Year 2019-2020, seeking refund of excess tax paid and a declaration that the rule is ultra vires the Constitution. The Court issued notice to the respondents, allowing them four weeks to respond. The next hearing is set for 09th December, 2020.</description>
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