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    <description>HC granted interim relief challenging GST Rule 32(5), finding merit in petitioner&#039;s arguments about discriminatory treatment between registered and unregistered borrowers. The court directed authorities to suspend proceedings on the show-cause notice under section 74 of CGST Act pending further hearing, indicating potential procedural irregularities in the taxation approach for repossessed vehicle transactions.</description>
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      <description>HC granted interim relief challenging GST Rule 32(5), finding merit in petitioner&#039;s arguments about discriminatory treatment between registered and unregistered borrowers. The court directed authorities to suspend proceedings on the show-cause notice under section 74 of CGST Act pending further hearing, indicating potential procedural irregularities in the taxation approach for repossessed vehicle transactions.</description>
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