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    <title>2021 (10) TMI 371 - GUJARAT HIGH COURT</title>
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    <description>The Court has granted the petitioner&#039;s request to challenge Rule 96(10) of the Central Goods and Services Tax Rules, seeking to pay Integrated Tax on exported goods and claim refunds. Proceedings against the petitioner have been quashed, and interim relief has been provided to halt coercive recovery actions. The Court has acknowledged the urgency in pending matters and scheduled a hearing for related cases, allowing parties to exchange submissions and approach the Court if needed. The judgment demonstrates a thorough consideration of legal aspects and aims to resolve the issues fairly and promptly.</description>
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      <description>The Court has granted the petitioner&#039;s request to challenge Rule 96(10) of the Central Goods and Services Tax Rules, seeking to pay Integrated Tax on exported goods and claim refunds. Proceedings against the petitioner have been quashed, and interim relief has been provided to halt coercive recovery actions. The Court has acknowledged the urgency in pending matters and scheduled a hearing for related cases, allowing parties to exchange submissions and approach the Court if needed. The judgment demonstrates a thorough consideration of legal aspects and aims to resolve the issues fairly and promptly.</description>
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