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    <title>2021 (12) TMI 374 - KERALA HIGH COURT</title>
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    <description>The High Court of Kerala addressed the issue of bringing petroleum products under the GST regime. The Court expressed dissatisfaction with reasons provided by the GST Council and emphasized the need for detailed discussions and genuine justifications. It deemed citing the pandemic as a reason unacceptable, noting that revenue decisions had been made during the pandemic. The Court directed the Standing Counsel to submit a detailed statement addressing its observations. The next hearing was scheduled for December 2021. This judgment underscores the Court&#039;s insistence on comprehensive deliberations before deciding on including petroleum products in the GST regime.</description>
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      <description>The High Court of Kerala addressed the issue of bringing petroleum products under the GST regime. The Court expressed dissatisfaction with reasons provided by the GST Council and emphasized the need for detailed discussions and genuine justifications. It deemed citing the pandemic as a reason unacceptable, noting that revenue decisions had been made during the pandemic. The Court directed the Standing Counsel to submit a detailed statement addressing its observations. The next hearing was scheduled for December 2021. This judgment underscores the Court&#039;s insistence on comprehensive deliberations before deciding on including petroleum products in the GST regime.</description>
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