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    <description>The Court found merit in the petitioner&#039;s challenge to the vires of Sections 69 and 132 of the CGST Act, 2017, emphasizing the need for adherence to constitutional provisions and procedural fairness. The matter was scheduled for further hearing, with interim bail extended for the petitioner. The judgment underscored the importance of protecting individual rights during arrest and prosecution under tax laws.</description>
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      <description>The Court found merit in the petitioner&#039;s challenge to the vires of Sections 69 and 132 of the CGST Act, 2017, emphasizing the need for adherence to constitutional provisions and procedural fairness. The matter was scheduled for further hearing, with interim bail extended for the petitioner. The judgment underscored the importance of protecting individual rights during arrest and prosecution under tax laws.</description>
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