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    <title>2021 (10) TMI 840 - ALLAHABAD HIGH COURT</title>
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    <description>The Court granted the Standing Counsel time to file a counter affidavit and scheduled the next hearing in two months. A stay was ordered on the payment of GST by the petitioner until further notice, with clarification that statutory deposits need not be refunded during proceedings. The petitioner challenged the levy of GST on mining lease royalty, citing a Supreme Court order on a related issue. The constitutionality of Section 174 of the CGST Act was not raised in the petition, though its impact was noted.</description>
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      <description>The Court granted the Standing Counsel time to file a counter affidavit and scheduled the next hearing in two months. A stay was ordered on the payment of GST by the petitioner until further notice, with clarification that statutory deposits need not be refunded during proceedings. The petitioner challenged the levy of GST on mining lease royalty, citing a Supreme Court order on a related issue. The constitutionality of Section 174 of the CGST Act was not raised in the petition, though its impact was noted.</description>
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