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    <title>2020 (12) TMI 476 - GUJARAT HIGH COURT</title>
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    <description>The Gujarat High Court decided to await the Supreme Court&#039;s judgment in Special Leave Petitions regarding the status of Rule 117 of the CGST Rules in the cases of Special Civil Application No. 13154 of 2020 and Special Civil Application No. 14465 of 2020. This cautious approach aims to ensure consistency and coherence in interpreting and applying the law, particularly in tax matters. The involvement of various parties and the consideration of judgments from other high courts highlight the complexity and importance of the legal issues involved. The court&#039;s decision reflects a prudent judicial strategy to prevent conflicting decisions and maintain legal certainty in taxation law.</description>
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