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    <title>2022 (4) TMI 1477 - GUJARAT HIGH COURT</title>
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    <description>HC declined to stay GST adjudication proceedings but directed that any further actions by the adjudicating authority would be subject to the final outcome of the main petition challenging the constitutional validity of amended Section 140 of CGST Act. The Court disposed of the civil application without an interim order, rejecting the applicant&#039;s request to delay proceedings until the main matter&#039;s hearing scheduled for late April. The respondent had argued for continuing adjudication based on a Madras HC precedent favorable to Revenue regarding transfer of cess.</description>
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      <link>https://www.taxtmi.com/caselaws?id=305344</link>
      <description>HC declined to stay GST adjudication proceedings but directed that any further actions by the adjudicating authority would be subject to the final outcome of the main petition challenging the constitutional validity of amended Section 140 of CGST Act. The Court disposed of the civil application without an interim order, rejecting the applicant&#039;s request to delay proceedings until the main matter&#039;s hearing scheduled for late April. The respondent had argued for continuing adjudication based on a Madras HC precedent favorable to Revenue regarding transfer of cess.</description>
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