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    <title>2021 (1) TMI 130 - ALLAHABAD HIGH COURT</title>
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    <description>The court dismissed the writ petition, ruling that the initiation of separate inquiries by different authorities under Section 70 of the U.P. GST Act is permissible and does not contravene Section 6(2)(b) of the U.P. GST Act or CGST Act, as inquiries are distinct from formal proceedings on the same subject-matter.</description>
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      <description>The court dismissed the writ petition, ruling that the initiation of separate inquiries by different authorities under Section 70 of the U.P. GST Act is permissible and does not contravene Section 6(2)(b) of the U.P. GST Act or CGST Act, as inquiries are distinct from formal proceedings on the same subject-matter.</description>
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