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    <title>2022 (1) TMI 703 - DELHI HIGH COURT</title>
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    <description>An exemption application was allowed and notice was issued in a writ petition challenging Rule 90(3) of the CGST Rules, 2017, paragraph 12 of the circular dated 18.11.2019, and the order dated 13.04.2021. The matter was directed to be listed on 17.01.2022, with no substantive determination on the validity of the impugned rule, circular, or order at this stage.</description>
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