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    <title>2021 (8) TMI 1007 - KARNATAKA HIGH COURT</title>
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    <description>The High Court of Karnataka granted interim relief in a writ appeal challenging the constitutional validity of Rule 31A(3) of the CGST Rules, 2017. The Court stayed the operation of the order declaring the rule ultra vires until the next hearing, finding that the appellants had established a prima facie case. The judgment referenced legal provisions and arguments from both parties, including a previous case, and set the next hearing for 07.10.2021.</description>
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