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    <title>2021 (4) TMI 1055 - GUJARAT HIGH COURT</title>
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    <description>The court analyzed challenges to the validity of tax notifications, constitutional violations, procedural irregularities in search proceedings, refund claims, and requests for interim reliefs. The petitioner sought a declaration that the notifications were illegal and ultra vires to relevant provisions of the CGST Act, contended violations of Article 14 of the Constitution of India, and requested the quashing of search proceedings, refund of tax and interest, and stay orders. The court issued notice to the respondents and scheduled the matter for a consolidated hearing with another Special Civil Application for efficient adjudication.</description>
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      <description>The court analyzed challenges to the validity of tax notifications, constitutional violations, procedural irregularities in search proceedings, refund claims, and requests for interim reliefs. The petitioner sought a declaration that the notifications were illegal and ultra vires to relevant provisions of the CGST Act, contended violations of Article 14 of the Constitution of India, and requested the quashing of search proceedings, refund of tax and interest, and stay orders. The court issued notice to the respondents and scheduled the matter for a consolidated hearing with another Special Civil Application for efficient adjudication.</description>
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