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    <description>The court dismissed the petition, finding no merit in the claims made by the petitioner. The petitioner was ordered to pay costs of ? 25,000 to the Delhi High Court Legal Services Committee. The court emphasized that the petitioner voluntarily deposited the tax and agreed to the conditions imposed by the respondents, concluding the proceedings under Section 74(5) of the CGST Act.</description>
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      <description>The court dismissed the petition, finding no merit in the claims made by the petitioner. The petitioner was ordered to pay costs of ? 25,000 to the Delhi High Court Legal Services Committee. The court emphasized that the petitioner voluntarily deposited the tax and agreed to the conditions imposed by the respondents, concluding the proceedings under Section 74(5) of the CGST Act.</description>
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